Customs
Tribunal should decide matter on merits rather than dismissing appeal on ground that writ was pending before HC:-
Where a person had filed appeal to CESTAT against adjudication order and made mandatory pre-deposit as a condition precedent for hearing such appeal, it should have been disposed of on merits instead of dismissing it in limine on ground that Writ Petition against such adjudication order was pending before High Court.
(In the high court of Kerala at Ernakulam in Yasir Ibnu Muhammed Vs Commissioner of customs)
