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2015 (3) TMI 428 - AT - Central ExciseWaiver of pre deposit of duty - Penalty u/s 11AC - Held that:- Cost Accountant had not signed the annexures to the Certificate, the Ld. Commr. (Appeal) has confirmed the Order-in-Original dated 30/01/2009 and rejected the appeal filed by the appellant. Now the Ld. Advocate submits that even though the certificate was signed but its annexures were not signed while submitting before the Ld. Commr. (Appeal). However, the same is signed now and a copy is placed before the Tribunal. The contention of the Ld. A.R. for the Revenue on the other hand is that the certificate does not conform to CAS-4 method. Therefore, the same may not be accepted at this stage. The Ld. Advocate submits that all the data required for completing the CAS-4 certificate are available in the present certificate. However, they have no objection to compile the data in accordance with CAS-4 guidelines. We are of the view that in the interest of justice, the appellant be given an opportunity to submit the certificate in proper form i.e. CAS-4 and after the said certificate is submitted, the Ld. Commr. (Appeal) would consider the same in accordance with law. Needless to mention that all issues are kept open in relation to adjudication order dated 30/01/2009.In the result, the impugned order-in-Appeal is set aside to the extent of deciding the issue in relation to the adjudication order dated 30/01/2009 and to that extent the matter is remitted to decide the issue on merit, without insisting for any pre-deposit - Decided in favour of assesse.
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