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2015 (1) TMI 989 - AT - Central ExciseWaiver of pre deposit - Denial of Cenvat credit on HIPS and GPPS - Imposition of interest and penalty - Held that:- Commissioner (Appeals) by Stay Order dated 10.06.2013 directed to a pre-deposit an amount on or before 29.06.2013 and, any failure to comply with such pre-deposit, the appeal shall stand dismissed automatically. The learned Counsel submits that they have filed the application for modification before 29.06.2013. We find that the said modification stay application was rejected by the letter dated 10.07.2013 issued by the Superintendent of Central Excise. Section 35A of the Act has given power to Commissioner (Appeals) to decide appeals, which cannot be disposed of by a communication of the Superintendent of Central Excise. We have noticed that the application for modification of the stay order was not considered by the Commissioner (Appeals). - we set aside the impugned order. The matter is remanded back to Commissioner (Appeals) to decide the application for modification of the stay order in accordance with law and thereafter, dispose of the appeal as per provisions of Section 35A of the Act. - Decided in favour of assessee.
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