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2012 (7) TMI 353 - CESTAT, KOLKATAApplications for waiver of pre-deposit along with Education Cess and equal amount of penalty - the contention of the applicant that their appeals were dismissed by ld.Commissioner(Appeals) for non-compliance with the provisions of section 35F of Central Excise Act and cases were not decided on merit - Held that:- Undisputedly the ld.Commissioner has not decided the issue on its merits as on similar facts and circumstances the demands for subsequent period have been set aside by ld.Commissioner(Appeals) vide his order - thus after waiving the requirement of pre-deposit the matter is to be remanded back to ld.Commissioner(Appeals) to decide the issue on its merits without insisting for pre-deposit - Appeal allowed by way of remand - in favour of assessee.
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