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TMI Blog2022 (9) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 129E of the Customs Act, 1962. While rejecting the appeal, he has observed as follows:- "5. I have carefully gone through the facts of the case and considered the submissions, I find that the appellant has failed to deposit 7.5% of the amount demanded while filing the appeal against the impugned order-in-original which is mandatory in terms of the provisions of the Section 1291 of the Customs Act, 1962. A Defective Appeal Notice dated 17.10.2018 was also issued to the appellant for submitting the proof of payment of mandatory deposit of 7.5% of the duty demanded. Further during the personal hearing also, it is informed to the appellant's advocate to fulfil the mandatory condition of payment of pre-deposit. In reply to this, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Customs." 7. In view of the position stated above, find that as the appellant has failed to deposit 7.5% of the amount demanded on account of differential duty vide impugned order, the present appeal is liable for rejection. As the impugned appeal is not maintainable on account of non-payment of pre deposit prescribed for appeal, I have not gone into the merits of the appeals." 2.1 I have heard Shri Atul Thakkar, COO, on behalf of the appellant and Shri S.K. Hatangadi, Assistant Commissioner (Authorised Representative) for the Revenue. 2.2 Appellant has vide miscellaneous application No. C/Misc/85001/2020 stated in para 3 as follows:- "3. Since, the O-in-A is dtd. 30.04.2019, and the pre-deposit has been made on 15.10.2019, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in its due course for hearing." 2.4 Since the appellant has made the pre-deposit as required for hearing the appeal, I am of the view that the pre-deposit made before the Tribunal can be treated as pre-deposit made before the Commissioner (Appeals). 3.1 Since the Commissioner (Appeals) has not passed any order in the matter remanded back to him, on merits, ends of justice will be met if this matter is again remanded back to the Commissioner (Appeals) for deciding the issue involved, on merits, as per the earlier remand order of the Tribunal. 3.2 However, I make it clear that the appellant would be barred from claiming the refund of the amount pre-deposited for filing of this appeal in Tribunal till the disposal of the appeal by the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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