2008 (10) TMI 634

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.... This petition challenges order dated 16.07.2008 (Annexure-A) made by Customs, Excise and Service Tax Tribunal, West Zonal Bench at Ahmedabad (the Tribunal) as well as order dated 27.03.2008 (Annexure-C) made by Commissioner (Appeals). The petition is not required to be entertained except for the following modification that may be made in the directions. The brief facts necessary for the p....

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.... locked up. According to him, the amount of Rs. 20,000/- is very small and the appellant has retired from service and has not received gratuity and other benefits from the department since department has initiated separate proceedings under Conduct Rules. He was specifically asked as to what is the financial status of the appellant now and whether he cannot deposit Rs. 20,000/- and specifically hi....

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....e again and give a decision. However, the ld. Advocate preferred that an appropriate order be passed by this Bench and he may not be able to deposit the amount of Rs. 20,000/-. ...?? Thereafter, the Tribunal dismissed the appeal by making observations on merits of the issue. Heard the learned advocate for the petitioner. Though various submissions on merits of the issue have been made, alter....

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....ld serve ends of justice if the orders dated 27.03.2008 and 16.07.2008 made by Commissioner (Appeals) and the Tribunal respectively are quashed and set aside and the petitioner is granted an opportunity to comply with the order dated 12.03.2008 made by Commissioner (Appeals). Accordingly, in the event the petitioner makes pre-deposit of a sum of Rs. 20,000/- (Rupees Twenty thousand) on or befor....