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2011 (1) TMI 988 - AT - Central ExcisePre-deposit - Commissioner (Appeals) has directed the appellants to make pre-deposit of 100% of duty demand without going into the merits of the case - Held that:- As no reason has been given in the order for directing the appellants to make pre-deposit of 100% of the duty demand, order set aside and stay entire demand and remand the matter back to the Commissioner (Appeals) to decide the issue afresh on merits after giving a reasonable opportunity of hearing to the appellants without insisting on the pre-deposit. Stay applications are also disposed of in the above manner.
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