TMI Blog2014 (3) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... favour of the assessee [2008 (12) TMI 568 - CESTAT, NEW DELHI]. In such a situation, Commissioner (Appeals) should have exercised the discretion vested upon him under section 35F of the Central Excise Act more judiciously. In such cases, litigants have no option other than to agitate the matter at higher levels which is being done in the present proceeding. I am of the view that this is a case wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d was not deposited by the appellant. 3. Ld. Advocate for the appellant submits that the issue involved in the appeal is Cenvat credit on the bottles used for marketing soft drinks which get destroyed in the manufacturing process or transport of the goods. The issue is already decided in their favour for an earlier period by the Commissioner (Appeals). He also submits that for the subsequent pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any predeposit. 4. Opposing the prayer, Ld. AR for Revenue relies on the decision of Hon. High court of Madras in Aluminium Glazing Vs CCE 2013-TIOL-168-HC-MAD-ST and a few other decisions and argues that once order for pre-deposit is made, it is to be complied with. 5. Considered arguments on both sides. I find that Commissioner (Appeals) has asked for pre-deposit on an issue which is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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