2021 (4) TMI 97

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....(Technical) For the Appellant : Shri Chirag Shetty, Advocate For the Respondent : Shri Bhushan Kamble, AC, Auth. Representative ORDER PER: DR. D.M. MISRA Heard both sides. 2. Both the appeals are filed against Order-in-Appeal No. 48/MCH/ADC/III/BN/2013 dated 18.01.2013 passed by the Commissioner of Customs (Appeals), Mumbai-I. 3. Briefly stated the facts of the case are that t....

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....ioner (Appeals) dismissed their appeal. Hence, the present appeals. 4. At the outset, learned Advocate for the appellant submits that during the course of investigation they have deposited Rs. 3,65,641/- and filed a miscellaneous application after the stay order was passed by the learned Commissioner (Appeals) to consider the deposit made earlier and dispose the appeal on merit. However, the le....

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....eal. Since the learned Commissioner (Appeals) has not heard the matter on merit, we remand the matter to the learned Commissioner (Appeals) to decide the issue on merit without insisting any further pre-deposit in the matter. All issues are kept open. A reasonable opportunity of hearing be extended to the appellant before deciding the appeal on merit. 7. At this stage, the learned Advocate requ....