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TMI Blog2017 (8) TMI 1463X X X X Extracts X X X X X X X X Extracts X X X X ..... ve effect, which made the Hon’ble Supreme Court to remand the matter back to the Tribunal. Therefore, this is a case where the question of classification itself was in doubt and the matter was travelling back and forth. In such circumstances, the compliance with the conditional order, though belatedly made, can be taken note of. After all, by giving a new lease of life to the appeal, the appellant would only have an opportunity to argue the main appeal before the Tribunal on merits. No damage will be caused to the respondent-Department, by giving an opportunity to the appellant to argue the matter on main appeal. Appeals are disposed of, directing the Tribunal to accept the payment made by the appellant as sufficient compliance with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 15-1-2014 before the CESTAT along with an application for stay. 4. By an order, dated 21-2-2014, the CESTAT granted stay on condition that the appellant deposits ₹ 1.75 crores. Aggrieved by the said order, the appellant filed C.E.A. No. 95 of 2014 before this Court. The appeal was admitted by this Court on the substantial question as to whether the Tribunal was justified in refusing to grant full waiver. 5. In the meantime, the Tribunal passed a final order on 6-8-2015, dismissing the appeal for non-compliance with the pre-deposit amount. Aggrieved by the order of dismissal of the appeal, the appellant came up with the second appeal, namely, C.E.A. No. 141 of 2015. 6. Thus, we have on hand two appeals, one arising out of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was pending in the Hon ble Supreme Court, an amendment came with the retrospective effect, which made the Hon ble Supreme Court to remand the matter back to the Tribunal. Therefore, this is a case where the question of classification itself was in doubt and the matter was travelling back and forth. In such circumstances, the compliance with the conditional order, though belatedly made, can be taken note of. After all, by giving a new lease of life to the appeal, the appellant would only have an opportunity to argue the main appeal before the Tribunal on merits. No damage will be caused to the respondent-Department, by giving an opportunity to the appellant to argue the matter on main appeal. 9. Therefore, both these appeals are dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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