Customs, Excise and Gold Tribunal - Mumbai
Orgo Pharm Chemicals vs Commissioner Of Customs on 9 July, 1999
Equivalent citations: 1999(113)ELT310(TRI-MUMBAI)
ORDER Gowri Shankar, Member (T)
1. Appeals taken up for disposal with consent of both sides, after waiving deposit.
2. In the common order impugned in these appeals, the Commissioner (Appeals) has dismissed the appeals filed by the importer before him against the order of the Assistant Commissioner on the ground that the duty demanded has not been deposited as required under Section 129E of the Act. He had found that there was no evidence of financial hardship justifying waiver.
3. In the stay application which accompanied the appeal, the appellant had asked for waiver of deposit not on the ground of financial hardship (which is not mentioned in the application) but on the ground that it had a good strong prima facie case, since the certificate showing that the end use condition in the Notification 20/93, for want of which the Assistant Commissioner confirmed the demand, was available.
4. In these circumstances, we set aside the impugned order and allow the appeals. The Commissioner (Appeals) shall dispose of the stay applications and the appeals before him according to law.