1999 (1) TMI 40

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....the order of Commissioner of Customs and Central Excise (Appeals), Mumbai dated 28th December 1998, by which the Commissioner of Central Excise (Appeals), Mumbai rejected the prayer of the petitioner for dispensation of the requirement of pre-deposit of the amount of duty, etc. as a pre-condition for admission of the appeal and directed the petitioner to deposit entire disputed demand within four ....

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....e further submits that the petitioner has a good prima facie case. Mr. Wasnik, learned Counsel for the petitioner, also submits that the dispute of the petitioner in regard to classification of the goods now stands concluded by the Tribunal in favour of the tax-payer. He, therefore, submits that this is a fit case for relaxation of requirements of pre-deposit. Mr. R.V. Desai, learned Counsel for t....

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....case or make any observation regarding thereto. Suffice it to say that, in our opinion, there is a good prime facie case in favour of the petitioner. In view of the above, we are of the opinion that ends of justice in this case will be met if the impugned order is set aside and the Commissioner of Central Excise (Appeals) is directed to admit the appeal on deposit of 50% of the disputed demand on ....