ROTO GRAPHICS Vs. COMMR. OF C. EX.

JUDGEMENT

(1.) WE have heard the learned Senior counsel for the appellant and the learned Senior Standing Counsel for the Central Board of Excise and Customs, on different aspects of the matter and have given our anxious consideration to the materials placed on record along with the appeal. We, particularly, see that the twenty six year old appellant is on the threshold of taking over the Establishment following the demise of his father, who was the proprietor; succumbing to carcinoma. We are persuaded to think that the appellant is entitled to be heard by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) without insisting on any condition as to pre -deposit, having regard to the peculiar facts and circumstances, including the contentions on merits; particularly because the plea is on jurisdictional issue as to coverage. We are of the view that this course would pave way to secure ends of justice and would give a reasonable opportunity to the appellant to place his case.

(2.) IN the result, Annexures K & S orders are set aside. The CESTAT will take up the appeal No. ST/1195/2010 and decide on it, in accordance with law, without insisting on any pre -deposit. The appellant is directed to mark appearance before the CESTAT, South Zonal Branch, Bangalore, and produce a copy of this judgment on or before 20 -6 -2013. This appeal is ordered accordingly, without expressing anything on merits.