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2012 (7) TMI 819 - AT - Central ExciseWaiver of pre-deposit - Cost Recovery charges - Held that:- there is no dispute as to there being no appointment of an officer in the factory premises of the appellant who is an EOU. If that be so, the question of recovery of cost from them may not arise. This is my prima facie view. Since the first appellate authority has not decided the issue on merits and has dismissed the appeal only for non compliance, I do not want to record any finding on the merits of the case. In my view, the appellant has made out a case for waiver of pre-deposit of amounts involved and for hearing and disposing the appeal on merits - Matter remanded back - Decided in favour of assessee.
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