2012 (4) TMI 179

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..... Per Shri S. K. Gaule :   The applicant filed this application for waiver of predeposit of duty of Rs.2,96,498/- and penalty of the equal amount imposed under Section 11AC of the Central Excise Act, 1944.   2. After hearing both sides, we find that the appeal itself can be disposed of at this stage. Hence, after waiving the requirement of predeposit of duty and penalty and with the con .....

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..... one day in filing the appeal, without granting hearing to the applicant. In these circumstances, after waiving the requirement of predeposit, we condone the delay for one day and remand the matter to Ld. Commissioner (Appeals) to decide the Stay Petition as well as Appeal on merit. Needless to say that a reasonable opportunity of hearing may be given to both the sides. The appeal is disposed of b .....

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