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2015 (10) TMI 1248 - AT - Central ExciseWaiver of pre dpeosit - Mandatory pre deposit - Section 35F - Held that:- Taking into account that appellants have predeposited the mandatory penalty by debiting in RG-23 Account and also taking into account further debit of an amount of ₹ 9,434/- (2.5% of the demand) as predeposit before this Tribunal, we are of the view that appellants have complied with the predeposit whereas the Commissioner (Appeals) dismissed the appeal for non compliance of interim order and not decided the issue on merits. The delay in making pre-deposit payment before Commissioner (Appeals) is condoned. The appeal is remanded to Commissioner (Appeals) to hear the case on merits after affording an opportunity of hearing to the appellant and pass orders in accordance with law. - Matter remanded back - Decided in favour of assessee.
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