TMI Blog2012 (7) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... his 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 favo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed of at this juncture and hence I allow the application for waiver of pre-deposit of amounts involved and take up the appeal for disposal. 3. It is the contention of the learned Counsel that the appellant is EOU and no officer was said to be posted permanently to their factory premises in order to claim the Cost Recovery charges from them. It is also his submission that the Cost Recovery charg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. 5. In view of the forgoing, I set aside the impugned order and remit the matter back to the first appellate authority to reconsider the issue afresh and pass an order on merits, without insisting on any pre-deposit. Needless to say that first ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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