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2012 (6) TMI 745 - AT - Central ExciseDuty demand - Non-compliance with the provisions of Section 35F of the Central Excise Act, 1944 - Fuel supplied by the Applicant was furnace oil and was used in the MSQ Plant and later capitalized - Held that:- Commissioner (Appeals) has not decided the appeal on its merits. Therefore, learned Commissioner (Appeals) is directed to decide the case on its merits without insisting for any pre-deposit. All issues are kept open. Needless to say that a reasonable opportunity of hearing may be granted to the Appellant. The Appeal is allowed by way of remand - Decided in favour of assessee.
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