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2013 (3) TMI 45 - AT - Central ExciseIron Ore Cess - seeking waiver of pre deposit of Iron Ore Cess and equal amount of penalty - Held that:- The appellant made a categorical statement that the cess has already been paid by M/s. Usha Martin in support of which they have annexed the letter dt. 29.2.2012 along with relevant challans but could not be produced before the authorities below for the reason that the said challans were received after the order-in-original was passed by the adjudicating authority on 28/12/11 and the Commr. (Appeal) has passed an ex parte order. Order of the Commr. (Appeal) set aside and the matter is remanded to back for considering the issue afresh.
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