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2012 (8) TMI 1 - AT - Central ExciseWaiver of pre-deposit - CENVAT credit denied on MS Angles, Channels and similar items – period of limitation - show-cause notice was issued on 28.5.2009 for demanding duty for the period 2004-09 - assessee submitted that during the material period, there were decisions of this Tribunal which prompted the appellant to believe that they were entitled to avail CENVAT credit on MS Angles and similar items – Held that:- plea of bona fide belief was specifically raised in the reply to the show-cause notice but, there was no occasion for the Commissioner to consider it inasmuch as he was bent on rejecting the assessee s appeal for want of pre-deposit without looking into the merits of the case - case should be disposed of by the learned Commissioner (Appeals) on merits in accordance with law and principles of natural justice - appellant should make pre-deposit of the offered amount.
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