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2010 DIGILAW 871 (PNJ)

Union Of India v. Cestat

2010-02-15

ADARSH KUMAR GOEL, AJAY TEWARI

body2010
Judgment 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 aprima 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 129-E of the Customs Act, 1962, waiver could not be unconditional. Reliance has been placed on judgment of the Honble Supreme Court in Union of India v. Adani Exports Ltd . - 2007 (218) E.L.T. 164 (S.C.) = 2009 (13) S.T.R. 81 (S.C.). 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 assessee will be required to file a personal bond to safeguard the amount in dispute before proceeding with the appeal on merits. 4 The petition is disposed of accordingly.