2023 (5) TMI 1021 - AT - Central Excise

Maintainability of appeal - appeal dismissed on account of non-deposit of the pre-deposit amount of 7.5% as required - reversal of CENVAT Credit - wrongful availment of CENVAT Credit on input services - HELD THAT:- The appellant has now deposited the mandatory pre deposit of 10% of the disputed amount. Since the appeal has been dismissed by the Commissioner (Appeals) only on the ground that the mandatory pre-deposit of disputed amount was not complied with by the appellants at the time of filing the appeal, the said compliance has been made by the appellant and thus the requisite pre deposit has been deposited, It would, therefore be in the interest of justice that the appeal is remanded back to the Commissioner (Appeals) to be considered on merits, more so as the stand taken by the appellant is that the issue on merits is covered by the decision of the Apex Court in UNION OF INDIA VERSUS DSCL SUGAR LTD. [2015 (10) TMI 566 - SUPREME COURT].

The appeal is allowed by way of remand to the Commissioner (Appeals) to be heard on merits.