2016 (5) TMI 1212

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....DER By this petition, a challenge is made to the order dated 13.10.2015, whereby, the appeal preferred by the petitioner before the Commissioner, Central Excise and Customs (Appeal), Jaipur has been dismissed in absence of compliance of requirement of pre-deposit as per Section 129E of the Customs Act, 1962. Learned counsel for the petitioner submits that aggrieved by the order passed by the Dep....

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.... towards duty. The prayer is to set aside the impugned order with remand of the case for hearing of the appeal on merit. It is more so when during the intervening period of 10 months or so the appellant was never informed about non-payment of Custom duty to the extent of 7.5% to satisfy requirement of pre deposit. Learned counsel Mr. Vinay Mathur, appearing for the Revenue, has contested the case.....

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.... about recovery of the amount with encashment or Bank guarantee thus the relevant column was not applicable. The department had issued circular on 16th September, 2014. It was for a direction of adjustment of the amount paid during the course of investigation or audit. The intention of the department was to adjust the amount already paid towards the condition of pre-deposit. The Customs duty imp....

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....f duty which is much more than 7.5% of the duty imposed on the petitioner herein. In view of the above, dismissal of the appeal in reference to Section 129E of the Act of 1962 cannot be said to be proper. The impugned order dated 13.10.2015 is thus set aside with remand of the case to the Commissioner (Appeals) for its hearing on merit. The parties are directed to remain present before Commissio....