SHIV SEWA SADAN Vs. CESTAT

JUDGEMENT

(1.) THE instant appeal filed under Section 35G of the Central Excise Act, 1944 (for brevity, 'the Act') is directed against order dated 4 -8 -2008 (A -3), passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, 'the Tribunal') in Custom Appeal No. 463 of 2008 [2009 (237) E.L.T. 695 (Tri. - Del.)]. The Tribunal has accepted the request made by the appellant for remand of the case for reconsideration and also noticed that a huge demand has been confirmed with penalties without the benefit of reply or hearing the appellant. It also recorded the fact that remand could be ordered on certain conditions and directed the appellant to deposit a sum of Rs. 10,00,000/ - within three weeks from the date of the order i.e. 4 -8 -2008 and to report compliance before the commissioner on 10 -10 -2008. The appellant was also required to file reply within four weeks from the date of the order to the commissioner. It was subject to the aforesaid condition that order of the original authority was set aside with a direction to consider the entire matter afresh after affording reasonable opportunity to the appellant.

(2.) MR . Akshay Bhan, learned Counsel for the appellant has argued that once the remand order has been passed then no condition of pre -deposit could have been imposed by the Tribunal. According to the learned Counsel such a requirement of pre -deposit would be without jurisdiction because such condition could be imposed in the event when the appeal is pending the Tribunal. In that regard he has referred to the provisions Section 35(C) of the Act.