Custom, Excise & Service Tax Tribunal
M/S.Gaurav Impex vs Commissioner Of Customs, Kolkata on 22 May, 2012
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
Stay Petition No.SP-983/10
& Appeal No.Cus.Ap.397/10
(Arising out of Order-in-Appeal No.KOL/CUS/CKP/266 & 267/2010 dated 21.09.2010 passed by the Commissioner(Appeals) of Customs, Kolkata.)
FOR APPROVAL AND SIGNATURE
HONBLE SHRI S.K. GAULE, MEMBER(TECHNICAL)
HONBLE DR. D.M. MISRA, MEMBER(JUDICIAL)
1. Whether Press Reporters may be allowed to see
the Order for publication as per Rule 27 of the CESTAT
(Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the
CESTAT(Procedure) Rules, 1982 for publication in any
Authorative report or not?
3. Whether Their Lordship wishes to see the fair copy
of the Order?
4. Whether Order is to be circulated to the Departmental
Authorities?
M/s.Gaurav Impex
Applicant (s)/Appellant (s)
Vs.
Commissioner of Customs, Kolkata
Respondent (s)
Appearance:
Shri Prabhat Kumar, Advocate for the Appellant (s) Shri S.Misra, Addl.Commr.(A.R.) for the Respondent (s) CORAM:
Honble Shri S.K. Gaule, Member(Technical) Honble Dr. D.M. Misra, Member(Judicial) Date of Hearing:- 22.05.2012 Date of Pronouncement :- 22.05.2012 ORDER NO.
Per Shri S.K.Gaule.
1. Heard both sides.
2. The applicant filed this application for waiver of pre-deposit of duty of Rs.3,47,412/-(Rupees Three Lakhs Forty Seven Thousand Four Hundred and Twelve only) and equal amount of penalty.
3. The contention of the applicant is that the ld.Commissioner(Appeals) has directed them to pre-deposit of Rs.3,47,412/-(Rupees Three Lakhs Forty Seven Thousand Four Hundred and Twelve only). The contention is that they have already paid Rs.93,081/-(Rupees Ninety Three Thousand and Eighty only) at the time of investigation. The applicant made a fair offer to deposit another Rs.40,000/-(Ruees Forty Thousand only) in addition to the deposit already made. In these circumstances the applicants are directed to make pre-deposit of Rs.40,000/-(Rupees Forty Thousand only) within a period of 8(eight) weeks. The contention of the applicant is that the merits of the case has not been decided by the ld.Commissioner(Appeals). The contention is that for earlier period the issue in their own case has been decided by ld.commissioner(Appeals) of Hyderabad vide order-in-appeal No.102 & 103/2009 (H-II) CUS dated 18.12.2009, in their favour.
4. After hearing both sides we find that appeal itself can be disposed of at this stage. Therefore after dispensing with the deposit of the balance dues we take up the appeal itself for disposal. We find that ld.Commissioner(Appeals) has not decided the merits of the case. In these circumstances the ld.Commissioner(Appeals) is directed to decide the merits of the case without insisting for any further pre-deposit. Applicants are directed to report compliance on 25.07.2012, directly before Commissioner(Appeals). Needless to say a reasonable opportunity of hearing may be granted to the appellant. Appeal allowed by way of remand. Stay petition also disposed of.
(Pronounced and dictated in the open court.) Sd/ sd/ (D.M.MISRA) (S.K. GAULE) MEMBER(JUDICIAL) MEMBER(TECHNICAL) sm 3 Appeal No.Cus.Ap.397/10