2012 (6) TMI 195

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri S. K. Gaule :   The applicant filed this application for waiver of predeposit of penalty of Rs.2,83,952/-.   2. The contention of the applicant is that they have already deposited the total duty involved in this case. In these circumstances, the predeposit of penalty is waived.   3. After hearing both sides, we find that the appeal itself can be disposed of at this stage. H .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Commissioner (Appeals) has not decided the case on merit. Therefore, the case is remanded to the Ld. Commissioner to decide the case on merit without insisting any predeposit. Needless to say that a reasonable opportunity of hearing may be given to both the sides. The appeal is disposed of by way of Remand. Stay petition is also disposed of.   (Dictated and pronounced in the open Court) &nb .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X