Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (9) TMI 879 - AT - Central ExciseRestoration of appeal - Non compliance of provisions of Section 35F - Held that:- appellant has paid an amount of Rs.75,000/- on 21/09/2012 in addition to the amount of Rs.50,000/- already paid and noted by the Commissioner(Appeals). The latest payment of Rs.75,000/- is evidenced by G.A.R.-7 receipt produced by the appellant. With this payment, the appellant has, admittedly, predeposited an amount of Rs.1.25 lakhs as against our direction for predeposit of Rs.1 lakh and, therefore, there can be no difficulty for the learned Commissioner (Appeals) to dispose of their appeal (against Order-in-Original) on merits - Therefore, matter remanded back - Decided in favour of assessee.
|