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2012 (6) TMI 339 - AT - Central ExcisePlea for waiver of pre-deposit of duty of Rs 34.80 lacs, interest 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 once the duty is paid through Cenvat credit, they are not liable to pay any duty through PLA or cash - Held that:- It is found that 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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