2006 (5) TMI 107

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..... i for the respondents. 2. The order under challenge has been passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi, directing a pre-deposit of Rs. 5 lakhs in place of the amount of Rs. 31,10,615.00 as a pre-condition for deciding the petitioner's appeal. 3. The grounds mentioned for waiver of the pre-deposit are that out of the export obligation of Rs. 2, .....

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..... oner. 6. Considering the fact that the petitioner merely wants his appeal to be decided and the pre-deposit required is merely Rs. 31,06,150.00, we are of the opinion that the impugned order of the tribunal is on the facts and circumstances of the case virtually denying the right of appeal of the petitioner. 7. In the circumstance we dispose of this petition finally, instead of remanding the m .....

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