Prima facie case on limitation and anti-dumping duty justified reduced pre-deposit and remand for fresh adjudication.

A CESTAT note on anti-dumping duty disputes recorded that the appellant raised a prima facie case on limitation, the proposed demand under the Customs Act, 1962, and collection beyond the provisional levy under the Anti Dumping Duty Rules, 1995. Because the Commissioner (Appeals) had not decided the dispute on merits, fresh consideration was required. Taking account of the appellant's financial condition and the prima facie view, the Tribunal accepted the reduced pre-deposit offered and directed remand after compliance with that deposit.

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Issues: Whether the matter called for remand for fresh decision by the Commissioner (Appeals), and whether the appellant had made out a prima facie case warranting interference with the pre-deposit requirement.

Analysis: The appeals arose from the same order and involved the same question relating to levy and demand of anti-dumping duty on imports made during the relevant period. The Tribunal noted the appellant's contentions on limitation, the proposed demand under Section 28 of the Customs Act, 1962, and the contention regarding collection of duty beyond the provisional levy under the Anti Dumping Duty Rules, 1995. It found that the appellant had made out a prima facie case on limitation as well as on the proposed demand. Since the Commissioner (Appeals) had not decided the matter on merits, the dispute required fresh consideration. In view of the appellant's financial condition and the prima facie view, the Tribunal accepted the reduced deposit offered.

Conclusion: The matter was remanded to the Commissioner (Appeals) for fresh adjudication after compliance with the directed deposit, and the appeals were disposed of by remand.

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