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2011 (2) TMI 783 - CESTAT, DELHIWaiver of pre-deposit - The impugned order nowhere discloses any opportunity having been given to the appellants to satisfy the Commissioner (Appeals) against dismissal of the appeal in respect of non-deposit of said amount - Besides, the records regarding RG entries which, as sought to be argued, reveal compliance of the said requirement were available before the Commissioner (Appeals) prior to passing of impugned order - Hence, considering the law laid down by the Tribunal in the case Uniworth Textiles Ltd. vs. CCE, Raipur[2010 -TMI - 77318 - CESTAT, NEW DELHI], the impugned order is liable to be set aside and matter remanded to the Commissioner (Appeals) to deal with the same in accordance with the law.
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