2008 (7) TMI 33

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....yal with Mr. R K Jha CORAM :- HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE RAJIV SHAKDHER BADAR DURREZ AHMED, J (ORAL) 1.   The present appeal has been filed by the appellant being aggrieved by the order dated 31.01.2008 passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred as the tribunal). The appellant, being aggrieved by the order-in-....

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....aring to the appellants including the petitioner on merits. This view had been formed by the Tribunal because the Tribunal was convinced by the arguments advanced by the appellant before it that no effective hearing had been provided to them by the Commissioner before the order-in-original had been passed. After coming to such a conclusion the Tribunal set aside the order-in-original passed by the....

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....resh hearing and adjudication and in that case the impugned order shall stand as regards the said appellant. After the deposit is made as above, the Commissioner shall pass order within four months." 2.   The appellant is aggrieved by the aforesaid directions of the Tribunal whereby the appellant is required to make a deposit of Rs. 30.00 lacs for a hearing to be granted by the Commissi....

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..... 30.00 lacs did not at all arise. 3.   We have considered the submissions made by learned counsel for parties and are of the view that once the Tribunal had set aside and quashed the order-in-original on the ground of denial of natural justice, the Tribunal ought not to have imposed the condition of deposit of Rs. 30.00 lacs. This is so because, first of all, the order by which the pen....