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2014 (1) TMI 1521 - HC - Central ExciseWaiver of pre deposit - Whether the Hon'ble Tribunal was justified in demanding Rs. One lac in compliance of section 35F of the Central Excise Act 1944 on the Application pending before the Commissioner (Appeals) specially when the Commissioner (Appeals) had dispensed with the condition of predeposit prior to remand - Held that:- appellant had an order of dispensation of pre-deposit of the amount in its favour during the pendency of the proceedings before the Commissioner (Appeals). The Tribunal found it appropriate to remand the proceedings back to the Commissioner (Appeals) for reconsideration. Save and except recording the submission of the revenue that a direction for deposit should be made, the Tribunal has not furnished any independent ground for modifying the position which obtained during the pendency of the proceedings before the Commissioner (Appeals). Hence, though the Tribunal undoubtedly did have the power under Section 35-C to issue an appropriate direction while remanding the proceedings, no reason has been furnished by the Tribunal for ordering the deposit - Commissioner (Appeals) directed to decides the appeal on merits - Decided party in favour of assessee.
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