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2015 (10) TMI 1640 - AT - Central ExciseWaiver of pre deposit - Appeal dismissed for non complaince - Invocation of larger period of limitation - Held that:- when during the relevant period, decisions of the Higher Authorities are in favour of the assessees, no malafide can be attributed to the assessee so as to invoke longer period of limitation. Otherwise also when an expert body like the Tribunal is classifying the product under Chapter 50 which is being reversed by the Hon'ble Supreme Court, it only reflects upon the disputable nature of the issue, in which case, no malafide can be attributed to the appellant. The appellant during the relevant period had filed all the returns claiming the classification under Chapter 50, in which case again no suppression can be prima facie attributed to them. As such, we are of the view that appellant has a strong prima facie case on limitation and there should be no direction to deposit any amount. In view of the above, we allow the stay petition unconditionally. Further, as the Commissioner (Appeals) has not decided the appeal on merits, we set aside the impugned order and remand the matter to Commissioner (Appeals) who shall decide the appeal without insisting on any predeposit. - Decided in favour of assessee.
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