Waiver of balance pre-deposit and remand after quashing of circulars for fresh adjudication under High Court law.

The Tribunal treated the appellants' substantial duty deposit as sufficient for waiver of the balance pre-deposit and, because the Revenue's case rested on circulars later stated to have been quashed by the High Court, held that the matter should be reconsidered afresh. The impugned order was set aside and the original adjudicating authority was directed to decide the dispute again in light of the law declared by the High Court.

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Issues: Whether the impugned order should be set aside and the matter remanded for fresh adjudication in the light of the subsequent declaration of law by the High Court.

Analysis: The appellants had already deposited a substantial part of the duty demand, and the Tribunal treated the deposit as sufficient for waiver of the balance pre-deposit. The dispute turned on circulars which formed the basis of the Revenue's case, but those circulars were stated to have been quashed by the High Court. In that situation, the Tribunal found it appropriate that the original adjudicating authority reconsider the matter afresh in accordance with the law declared by the High Court.

Conclusion: The impugned order was set aside and the matter was remanded to the original adjudicating authority for fresh consideration.

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