HGI INDUSTRIES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. Service of Rule is waived by learned counsel Messrs Mehta and Shah on behalf of the respondents.

(2.) HGI Industries Ltd. the petitioner before us, has made a grievance that despite the fact that the CEGAT has decided the matter in its favour by the decision dated 13-11-1998, there is insistance by the Commissioner (Appeals) to pay the pre-deposit. As no amount was paid, the appeal has been dismissed.

(3.) The learned Counsel appearing for the parties, after going through the record, submitted that, without expressing any opinion, more particularly when there is a decision of the CEGAT, the Court may direct the Commissioner (Appeals) to decide the appeal on merits without insisting for pre-deposit after restoring the appeal. Consequently, the order of dismissal of appeal is herby quashed and set aside. The Commissioner (Appeals) is directed to restore the appeal and decide the same within a period of eight weeks from the date of receipt of this order without insisting of pre-deposit.