CESTAT Mumbai: Pre-deposit not required if order set aside for fresh adjudication

The Appellate Tribunal CESTAT Mumbai held that the appeals were maintainable as no contrary judgment or practice was presented. The Tribunal emphasized that if an order is set aside for fresh adjudication, no duty or penalty crystallizes against the appellants, and pre-deposit cannot be insisted. Despite the Revenue seeking time for clarification on practices followed by other Commissionerates, no report was provided. Therefore, the appeals were deemed maintainable and scheduled for further proceedings.

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Issues Involved:
Examination of maintainability of appeals based on circulars and practice followed by other Commissionerates.

Analysis:
The judgment by the Appellate Tribunal CESTAT Mumbai revolves around the maintainability of appeals in a case where both sides were directed to provide any circular issued by the Board on the subject. The appeals were listed on multiple occasions, with the Revenue seeking time to refer to the Board for clarification on the practice followed by other Commissionerates. However, despite the time granted, no report or clarification was received. The Tribunal referred to a previous precedent dated 30th July 2019, where it was held that if an order has been set aside for fresh adjudication, no duty or penalty is crystallised against the appellants, and pre-deposit cannot be insisted. Since no contrary judgment or practice was presented, the Tribunal concluded that the appeals are maintainable and should be heard in due course.

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