MARUTI UDYOG LTD. Vs. CCE

JUDGEMENT

(1.) THIS appeal is filed by the assessee against order passed by the Commissioner (Appeals), Delhi dated 27.5.2003. It is seen that the Commissioner (Appeals) had dismissed the appeal filed by the assessee on the ground of non -compliance with the direction regarding pre -deposit.

(2.) THE appellant had already deposited the duty portion of the demand before the show cause notice was issued. Commissioner (Appeals) by order dated 31.1.2003 directed the appellant to deposit the entire amount of penalty and interest within 15 days. Application filed for modifying the above order was rejected and ultimately the appeal was dismissed for the reason of non -compliance with the direction to deposit the amount.

(3.) IT is contended on behalf of the appellant that the direction given by the Commissioner (Appeals) to deposit the entire amount of penalty imposed and also the interest. was totally unjustified in the facts of the case. It is, therefore, submitted that the order impugned may be set aside and that the appeal to be allowed on merits. We hard the learned DR who contended that even if this Tribunal takes the view that direction given by the Commissioner (A) regarding pre -deposit was unjust or improper, the appellant may not be heard on merits by the Tribunal. The matter has to be sent back to the Commissioner for consideration on merits.