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2013 (2) TMI 335 - CESTAT BANGALORENon compliance of making predeposit - CENVAT credit in question had been taken on structural materials which were partly used in the construction of civil foundation for a Kiln and partly used to fabricate structural support to capital goods - Held that:- The appellant request for modification of the direction for pre-deposit was also considered by the appellate authority which rejected their plea of undue hardships for want of documentary evidence. The appellate authority appears to have, by and large, followed the principles of natural justice also. Nevertheless, for the ends of justice, one more opportunity to the appellant to make the requisite pre-deposit - appeal allowed by way of remand with a direction pre-deposit 50% of the disputed CENVAT credit within six weeks from the date of receipt of a certified copy of this order and report compliance.
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