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2013 (2) TMI 84 - CESTAT KOLKATASeeking waiver of pre deposit of Cenvat credit and penalty - fair offer to make pre deposit of 25% of the cenvat credit within a period of Eight weeks and report compliance on 8th of March, 2013 has been accepted by assessee - Held that:- Commissioner (Appeal) has dismissed the appeal on the ground of non compliance with the provision of Section 35F of Central Excise Act, 1944 & has not decided the case on merits in these circumstances, the order passed by the Commissioner (Appeal) is set aside and the matter is remitted back to him for deciding the issues afresh providing reasonable opportunity of hearing to the appellant to present their case without insisting for any further pre deposit.
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