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2012 (6) TMI 309 - AT - Central ExcisePlea for waiver of pre-deposit of duty and penalty of equal amount u/s 11AC - dismissal of appeal by Commissioner(Appeals) for non-compliance with the provisions of section 35F - assessee contended that the order for predeposit of 50% of all dues was passed without granting them personal hearing - Held that:- After waiving the requirement of pre-deposit, it is held that since Commissioner(Appeals) has not decided the issues on merits. Therefore the case is remanded to Commissioner(Appeals) for deciding the issue on its merits without insisting for any further pre-deposit.
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