UNION OF INDIA Vs. CESTAT

JUDGEMENT

(1.) This petition seeks quashing of order dated 18-8-2008, Annexure P-4, passed by the Customs Excise and Service Tax Appellate Tribunal, whereby the requirement of pre-deposit of duty was waived, on the ground that a prima facie case was made out in favour of the contesting respondent. Stay application was allowed.

(2.) Only contention raised by learned Counsel for the petitioners is that under Section 129E of the Customs Act, 1962, waiver could not be unconditional. Reliance has been placed on judgment of the Hon'ble Supreme Court in Union of India v. Adani Exports Ltd., 2007 218 ELT 164.

(3.) Having regard to facts and circumstances of the case, we do not find any ground to interfere with the impugned order, except to direct that the as-sessee will be required to file a personal bond to safeguard the amount in dispute before proceeding with the appeal on merits.