Pre-deposit waiver and conditional restoration of appeals directed on partial deposit for merits hearing.

Waiver of pre-deposit was sought in proceedings before CESTAT Ahmedabad, but the matter was disposed of by requiring a partial deposit of 50% of the duty amount within the stipulated time as a condition for restoration of the appeals. On compliance, the first appellate authority was directed to restore the appeals and decide them afresh on merits in accordance with natural justice. The operative effect was to secure conditional restoration rather than unconditional waiver, while preserving adjudication of the substantive disputes on merits.

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Issues: Waiver of pre-deposit and direction for partial deposit as a condition for restoration of the appeals for decision on merits.

Outcome: The application was disposed of by directing deposit of 50% of the duty amount within the stipulated time and by requiring the first appellate authority to restore the appeals on compliance and decide them afresh on merits in accordance with natural justice.

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