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2015 (3) TMI 82 - HC - Central ExciseRestoration of appeal - Non compliance of pre deposit condition - assessee had, instead of depositing the amount in cash or through account PLA (under the Rules), sought to claim adjustment of amounts lying to its credit in its CENVAT credit account. - Held that:- It is a matter of record that the duty liability was discharged in the present instance along with interest, though beyond the stipulated period of 30 days. In these circumstances, the limited issue was whether the denial of credit facility altogether was warranted. The CESTAT had no occasion given the diversion of opinion of two of its members and the final opinion of the third member, which varied with both the members to the extent that he directed deposit of ₹ 6 lakhs, to consider the order on merits. In one sense, the order of the third member by default becomes the order of the Tribunal on the question of pre-deposit. Further, the appellant’s contentions were never considered on the merits after it complied with one member’s order of depositing ₹ 5000/-. assessee’s appeal would be considered on its merits provided it has complied and deposited ₹ 5,000/-. - Matter remanded back - Decided conditionally in favour of assessee.
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