https://www.taxtmi.com/caselaws?id=178493 A remand for de novo adjudication cannot be made subject to a pre-deposit where the delay in adjudication was attributable to the department's keeping the matter in the call book, not to any default by the assessee. The monetary condition was based on an erroneous finding that the assessee had delayed the proceedings and was internally inconsistent because pre-deposit had already been waived for admission of the appeal. The condition was also discriminatory in light of a similarly placed assessee whose remand was ordered without such a requirement. The deposit condition was therefore set aside, and fresh adjudication was directed after supplying relied upon documents and granting a personal hearing. en-us Thu, 20 Aug 2015 00:00:00 +0530 Thu, 25 Feb 2016 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178493 A remand for de novo adjudication cannot be made subject to a pre-deposit where the delay in adjudication was attributable to the department's keeping the matter in the call book, not to any default by the assessee. The monetary condition was based on an erroneous finding that the assessee had delayed the proceedings and was internally inconsistent because pre-deposit had already been waived for admission of the appeal. The condition was also discriminatory in light of a similarly placed assessee whose remand was ordered without such a requirement. The deposit condition was therefore set aside, and fresh adjudication was directed after supplying relied upon documents and granting a personal hearing. Case-Laws Central Excise Thu, 20 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178493