Customs, Excise and Gold Tribunal - Mumbai
M/S Pet Metal Pvt. Ltd. vs Commissioner Of Cen. Excise, Vadodara on 13 July, 2001
ORDER J.H. Joglekar, Member (T)
1. On hearing both sides on the stay application, I find that the appeal can be taken up for disposal. I proceed to do so on granting waiver of pre-deposit as prayed for.
2. The Commissioner in the impugned dismissed the appeal before him for the failure of the appellant to comply with his direction in the stay order. I see from the original order that the duty had already been deposited even prior to the passing of the adjudication order. The Counsel shows me that the various penalties imposed had also been paid.
3. I find that the ld. Commissioner had made a grave error in not appreciating these facts. Perhaps if he had directed the appellant to appear before him, these issues could have been sorted out.
4. Appeal is allowed. The proceedings are remanded back to the Commissioner who shall proceed to hear the appellants on merits without insisting on pre-deposit of any left over penalty or duty.
(Dictated in Court)