2012 (1) TMI 347

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..... g 1. Heard both sides. 2. The application is filed by the applicant for waiver of pre-deposit of duty of ₹ 28,58,839/-, interest and penalty. The demand is for the period 16.12.98 to 28.2.99 and March 99 to February 2000. The demand is under the Hot Air Independent Textile Processors Annual Capacity Determination Rules, 1998. 3. We find that the Honble Madras High Court in the c .....

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..... ecision the impugned order is set aside after waiving the condition pre-deposit of the dues and the matter is remanded to the adjudicating authority to decide the case afresh in view of the Honble Madras High Courts decision in the case of Beauty Dyers (supra) after giving an opportunity of personal hearing to the appellant. 7. Appeal is allowed by way of remand. - - TaxTMI - TMITax - Ce .....

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