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TMI Blog2010 (7) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order]. - Applicant/Appellant filed this application for waiver of pre-deposit of Rs. 2,21,669/- along with interest and penalty of equivalent amount under Section 76 and under Section 75A. Learned Commissioner (Appeals) has rejected the appeal of the applicant-appellant vide order No. V2(ST)197/A-IV/2009 for non-compliance of the condition of stay with the provisions of Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lved in the case and thereafter, rejected the appeal filed by the appellant for non-compliance with the requirement of Section 35F of the Central Excise Act, 1944 without going into the merits of the case. 3. As regards design and layout, preparation of dies, the contention of the appellant is that they have charged the price for design, development as well as preparation or manufacture of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) has not gone into the merits of the case and rejected the appeal for non-compliance with the requirement of pre-deposit under Section 35F of the Central Excise Act, 1944. I find that a part of the demand is related to the stamping and lamination manufactured as per the design and drawing requirement of the customer and sold to the customer for which they have separately cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eposit, I direct the lower appellate authority to decide the case on merits without insisting for any pre-deposit. Needless to say, a reasonable opportunity of hearing may be granted to the appellant. The impugned order-in-appeal is set aside and the appeal is allowed by way of remand. The stay application is also accordingly disposed of.
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