Pre-deposit of 10% of duty treated as sufficient for appeal, with dismissal for non-payment set aside and remand ordered.

Under the amended pre-deposit regime, a deposit of 10% of the duty amount was treated as sufficient to entertain the appeal on merits. The Tribunal noted a lenient approach in such cases, held that dismissal for non-payment of the higher pre-deposit was unsustainable, set aside the dismissal order, and remanded the matter to the Commissioner (Appeals) for fresh consideration on merits.

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Issues: Whether deposit of 10% of the duty amount was sufficient to entertain the appeal on merits, and whether the order dismissing the appeal for non-payment of pre-deposit was liable to be set aside.

Analysis: The appeal before the Tribunal concerned dismissal by the Commissioner (Appeals) for non-payment of the pre-deposit directed in the impugned order. The Tribunal noted that, in appeals coming before it after the amendment to Section 35F, a lenient view had been taken where the appellant had already deposited 10% of the duty amount as contemplated by the amended provision. On that basis, the deposit made by the appellant was treated as sufficient to enable consideration of the appeal on merits.

Conclusion: The 10% deposit was held sufficient, the dismissal order was set aside, and the matter was remanded to the Commissioner (Appeals) for fresh decision on merits.

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