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2011 (8) TMI 406 - AT - Central ExciseWaiver of pre-deposit - appellant has deposited Rs.20,27,124/- (Rupees Twenty Lakhs, Twenty Seven Thousands, One Hundreds and Twenty Four only) before issuance of Show Cause Notice - the adjudicating authority has recorded in his Order-in-Original that Rs.20,27,124/- (Rupees Twenty Lakhs, Twenty Seven Thousands, One Hundreds and Twenty Four only) has been appropriated - find that the ld. Commissioner(Appeals) has disposed of the appeal for non-compliance without going into the merits of the case - Hence, set aside the impugned order and direct ld. Commissioner(Appeals) to decide the appeal on merits without insisting for any further pre-deposit, after following principles of natural justice.
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