9911796707
TMI Blog2000 (12) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... Today the case is posted only for consideration of Stay Application. However, on hearing both the sides for sometime I feel that the appeal itself should be disposed of. Accordingly, after granting waiver of pre-deposit, the appeal itself is disposed of under this Order. 2. The appeal is directed against Order-in-Appeal No. 9/CE/CHD/2000 of the Commissioner of Central Excise (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-deposit. Accordingly, they sought reconsideration of the pre-deposit on the ground of undue financial hardship. The Commissioner passed his final order disposing of the appeal itself without reconsidering his Stay Order or giving the appellant an opportunity to be heard. 3. During the hearing today, the learned Counsel representing the appellant submitted that the Order-in-Appeal is passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on has been carried out before issue of show cause notice. The stock verification was carried out merely on estimation basis. There was also no evidence that the raw material alleged to be found short had been used for clandestine manufacture and sale of ingots. He submitted that the appellants have a very strong prima facie case and in view of their financial hardship the Commissioner should have ..... X X X X Extracts X X X X X X X X Extracts X X X X .....
6. In the circumstances, it is just and proper that the case is remanded to the Commissioner (Appeals) for a decision on merits without insisting on pre-deposit of the duty demanded. Accordingly, the impugned order-in-appeal is set aside and the matter is remitted to the Commissioner for passing an order on merits without insisting on pre-deposit of duty or penalty. X X X X Extracts X X X X X X X X Extracts X X X X
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