2018 (2) TMI 541

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..... d restoration of appeal - the deposit of 25% of the duty amount is sufficient compliance for hearing the appeals on merits and therefore we direct the Commissioner (Appeals) to hear the appeal on merits and pass appropriate order. The matter is remanded back to the learned Commissioner (Appeals) to pass an appropriate order on merits. - E/-ROA-92686/17, E/913/11 - A/92028/2017 - Dated:- 25-9-2 .....

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..... nt were issued show cause notice dt. 19.01.2010 demanding duty of ₹ 22,67,904/- on the basis of electricity consumption and physical verification conducted by the officers. The demand was confirmed alongwith penalty by the adjudicating authority vide order dt. 19.03.2010. The Appellant filed appeal alongwith stay application before Commissioner (Appeals) who vide stay order dt. 17.03.2011 or .....

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..... ecution. The Tribunal also dismissed the appeal for non compliance with the order of predeposit of amount as ordered in stay order. The Appellant approached the Hon ble High Court who vide order dt. 01.07.2017 has ordered for restoring the Miscellaneous application and appeal and considering the miscellaneous application on its own merits. 3. We have heard the Ld. Consultant Shri P.M. Parbhudes .....

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