K.T.Sankaran, J. It is submitted by the review petitioner that Annexure-A letter dated 14.11.2014 issued by the Ministry of Commerce and Industry subsequent to the disposal of the Customs Appeal, would make it unnecessary for the appellant to make any pre-deposit for considering the appeal pending before the Customs, Excise and Service Tax Appellate Tribunal.
Heard both sides. We are of the view that Annexure-A is a subsequent event which would enable the appellant to file the Review Petition. If the Review Petition is not allowed, the appellant will be put to great loss and injury. Accordingly, the Review Petition is allowed and the judgment sought to be reviewed is set aside.
(K.T.SANKARAN) Judge ahz/ (P.D. RAJAN) Judge