2014 (3) TMI 639

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....Jetly ORDER P.C.: This appeal is directed against the order dated 28 October 2013 of the Customs Excise & Service Tax Appellate Tribunal (the Tribunal) directing appellant to predeposit 50% anti dumping duties of Rs.1,24,40,415/confirmed by order dated 3 March 2009 of the Commissioner of Customs. 2. The appellant had imported four consignments citric acid. The appellant filed Bills of ....

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....ellantassessee, the Tribunal considered the appellant's case on merits at the prima facie stage and also considered the ground of financial hardship pleaded by the appellant. In particular the submission of the appellant that it is out of business and that its office premises had been auctioned by the bank. The Tribunal, therefore, directed predeposit 50% of the duty amount confirmed and on co....

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....the revenue, we are of the view that no substantial question of law arises at this stage. The Tribunal was not supposed to examine the case of the appellant on merits, when the Chairman and the Managing Director of the appellantcompany had admitted during the investigation that goods were of China origin and were loaded at Port of Shanghai in China. 7. In view of financial hardship pleaded by t....