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2013 (5) TMI 292 - CESTAT BANGALOREJob Work - Eligibility of Notification No.214/86-CE - denial of Cenvat credit – imposition of penalty – As per department the benefit of the - Held that -In Rayalseema Steel Re-Rolling Mills (P) Ltd [2013 (4) TMI 594 - CESTAT BANGALORE] we had asked the appellant to pre-deposit 25% of the total amount of duty demanded. Accordingly, we direct the job worker before us to pre-deposit the with the lower appellate authority to enable it to dispose of their appeals on merits. Both the appellants shall pre-deposit the respective amounts within six weeks from today and report compliance to the Commissioner (Appeals) forthwith, whereupon the latter shall dispose of the appeals on merits without insisting on any further pre-deposit and in accordance with law, after giving the parties a reasonable opportunity of being heard. Both the appeals stand allowed by way of remand.
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