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    <title>2013 (8) TMI 490 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal for remand, directing a proper pre-deposit of Rs.5 lakhs within four weeks for further consideration by the lower appellate authority. The lower appellate authority&#039;s informal pre-deposit directive during a personal hearing was criticized as impermissible under law. The case was to be decided on merit after compliance with legal procedures, providing adequate hearing opportunities to the appellant.</description>
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      <description>The Tribunal allowed the appeal for remand, directing a proper pre-deposit of Rs.5 lakhs within four weeks for further consideration by the lower appellate authority. The lower appellate authority&#039;s informal pre-deposit directive during a personal hearing was criticized as impermissible under law. The case was to be decided on merit after compliance with legal procedures, providing adequate hearing opportunities to the appellant.</description>
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