2017 (9) TMI 699

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....i R. Pisupati, Senior Standing Counsel for CEC and ST JUDGMENT ( Per V. Ramasubramanian, J. ) Aggrieved by an onerous condition imposed by CESTAT for the grant of waiver as well as the stay, the assessee has come up with the above appeal under Section 35(G) of the Customs Act, 1962. 2. Heard Mr. P.N. Sunil Kumar Reddy, learned counsel for the petitioner and Smt. Sundari R. Pisupati, learned Se....

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....nt. Therefore, the Tribunal had the discretion to permit waiver from 0% to 100%. 5. But the order of the Tribunal discloses that no rhyme or reason was given for fixing an amount of Rs. 22 lakhs. After extracting the case of the appellant in the first 3 paragraphs, the Tribunal passed the impugned order in 2 paragraphs. These 2 paragraphs, namely, paragraphs-4 and 5 of the order of the Tribunal r....

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....he appeal before the Tribunal was filed in the year 2014 and the impugned order was passed in December, 2015. Therefore, rather than making an order of remand for the purpose of reconsidering the application for waiver and stay, we are of the view that we could ourselves fix an amount and direct the Tribunal to take up the main appeal for disposal if the condition imposed by us is complied with. ....