2011 (1) TMI 1167

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....sing the following thirteen questions stated to be substantial questions of law arising out of the impugned order of the Tribunal:   "[I] Whether the appellate Tribunal was justified in imposing pre-deposit condition in a matter which arises out of remand proceedings when on earlier occasion in the same proceedings, the appeal was entertained without pre-deposit condition?   [II] Whether the pre-deposit condition is without looking to the facts of the case and earlier orders of Appeal proceedings are considered by the Appellate Tribunal?   [III] Whether Tribunal was justified in imposing pre-deposit condition in remand proceedings?   [IV] When de-novo proceedings was ordered and the de-novo proceedings is not....

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.... the order dated 20.11.2007, the appellate Tribunal mentioned section 129E of the Customs Act, 1962, while the proceedings are under the Central Excise Act, 1944. Whether mentioning of Customs Act would amount to non-application of mind of the Hon'ble Tribunal?"   At the outset, Mr. D.J. Bhatt, learned advocate for the appellant has invited attention to the order dated 16.07.2007 made by the Tribunal in the modification application filed by the appellant, to point out that under the said order the appellant had been directed to pre-deposit an amount of Rs.20 lakhs. It is submitted that in substantial compliance with the directions of the Tribunal, the appellant has deposited Rs.7.00 lakhs by e-payment on 19.11.2002 and Rs.13.00 lakh....

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....nt that on the modification application filed by the appellant the Tribunal had reduced the amount of pre-deposit to Rs.20 lakhs. However, on account of non-compliance of the said order, vide the impugned order the Tribunal has dismissed the appeal preferred by the appellant. As noticed earlier, the appellant has deposited an amount of Rs.20 lakhs in terms of order dated 16.07.2007 passed by the Tribunal. In the circumstances, the directions contained in the said order stand substantially complied with. In the circumstances, the court is of the view that the interests of justice would best be served, if the appeal preferred before the Tribunal is restored to file and decided on merits.   In the light of the aforesaid discussion, wit....