2012 (6) TMI 339

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..... sp; Per Shri S. K. Gaule :   The applicant filed this application for waiver of predeposit of duty of Rs.34,79,874/-, interest and penalty of an equal amount under Section 11AC of the Central Excise Act, 1944.   2. The contention of the applicant is that this is a case of default for payment of duty under Rule 8 of the Central Excise Rules, 2002. The contention is that the ld. Commiss .....

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..... it, we take up the appeal for disposal. We find that the ld. Commissioner (Appeals) has not decided the case on its merits. Therefore, we remand the case to the ld. Commissioner (Appeals) to decide the case on merits without insisting for any predeposit. Needless to say that a reasonable opportunity of hearing may be given to the appellants. Appeal is disposed of by way of remand. Stay petition is .....

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