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2015 (10) TMI 1319 - AT - Central ExciseWaiver of pre deposit - Duty paid through CENVAT Credit - Held that:- Since portion of Sub rule (3A) relevant to the issue has been held struck down by Hon'ble High Court of Gujarat [2014 (12) TMI 656 - GUJARAT HIGH COURT] I consider that Commissioner (Appeals) can hear the appeals without insisting on any pre-deposit. Therefore without going into the merits of the case or the issue involved, both the orders-in-appeal are set aside and the matters are remanded to Commissioner (Appeals) with a direction to hear the appeals without insisting on any pre-deposit. Needless to say the appellant shall be given reasonable opportunity to present their case before the matter is finally decided - Appeal disposed of.
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