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2011 (4) TMI 1092 - AT - Central ExcisePre-deposit - appeal rejected on the ground that the appellants did not deposit 50% of the amount demanded as ordered by him in the stay order - appellants came in appeal before this Tribunal and this Tribunal also directed the appellants to pre-deposit 50% of the amount demanded and 50% of the penalty imposed - appellants filed a Writ Petition and the Hon'ble High Court, set aside the directions given by the Tribunal for pre-deposit and directed that the appeals be heard without insisting on any pre-deposit - Held that:- during the course of hearing, it was found that the Order-in-Appeal was not passed on merits but appeals were rejected for non-compliance with the stay order. In the absence of Order-in-Appeal on merits, the proper course available to this Tribunal is to remand the matter to the Commissioner (Appeals), matter remanded to the Commissioner (Appeals), without insisting on any pre-deposit
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