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2012 (6) TMI 462 - CESTAT, KOLKATAPlea for waiver of pre-deposit of duty and penalty of equal amount u/s 11AC - dismissal of appeal by Commissioner(Appeals) for non-compliance with the provisions of section 35F - assessee contended that CENVAT Credit has been disallowed only on the ground that their supplier which is a SEZ Unit is not required to pay duty, therefore credit is not admissible whereas no action has been taken against their supplier - Held that:- Since Commissioner(Appeals) has not decided the issues on merits. Therefore the case is remanded to Commissioner(Appeals) for deciding the issue on its merits without insisting for any further pre-deposit.
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