2015 (8) TMI 829

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.... For the Respondent : Shri Ahibaran, Addl. Comm. (AR) ORDER Per: P.R. Chandrasekharan: The application for modification has been made against Order No. A/1647/14/CSTB/C-I dated 29/10/2014 passed by this Tribunal wherein the Tribunal had directed the appellant M/s. A. B. Paul to make a pre-deposit of 25% of penalty imposed within a period of six weeks and report compliance before the lo....

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....Taxmann.com 157 (Punjab & Haryana)] and Maa Mahamaya Industries Ltd. Vs. CCE, Visakhapatnam [2014 (11) TMI 747-Andhra Pradesh High Court] in support of the above contention. 3. None represented the appellant despite notice. 4. The learned Additional Commissioner (AR) representing the Revenue the Revenue submits that the matter has been remanded back to the lower appellate authority for decis....

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....ty has been made since there was no order on merits passed b the lower appellate authority. The order to make a pre-deposit of 25% of the penalty imposed on the prima facie view taken that the appellant did not in fact collude with the exporter in mis-declaration of the IEC code and exporting in the some other persons, the Tribunal has absolute power while considering the appeal to amend, modify a....