2009 (5) TMI 938

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cate JUDGEMENT In the writ petition, the writ petitioner has challenged the order dated 25th April, 2007 passed by the learned Customs, Excise and Service Tax Appellate Tribunal, Kolkata on various grounds. Facts in brief are that the petitioner being aggrieved by the order in original had preferred an appeal before the Commissioner of Customs (Appeals) along with an application for stay. Si....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h predeposit being made and compliance reported, the impugned order shall stand set aside and the matter shall stand remanded to the lower appellate authority for fresh decision on merits. The lower appellate authority shall grant a reasonable opportunity of hearing to the appellants and the appellants are directed to fully cooperate with the proceedings before him and not to seek unnecessary adjo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g with the department. Having heard the learned advocates for the parties since I find that a sum of Rs. 6,45,000/- is lying secured with the department, considering such fact the writ petition is disposed of by directing the Commissioner of Appeals to hear out the appeal arising out of the order in original dated 14th November, 2005 without insisting on the predeposit of Rs. 1 lakh as directed....