2014 (6) TMI 719

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..... , Supdt. (AR), for the Respondent. ORDER This is an application for waiver of pre-deposit of Cenvat credit of Rs. 8,39,045/- and equal amount of penalty imposed under Rule 15 of the Cenvat Credit Rules, 2004. 2. At the outset, the ld. Advocate appearing for the applicant has submitted that the applicants are engaged in the manufacture of biscuits under the brand name "Parle-G" and the enti .....

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..... hem. The ld. Advocate has submitted that despite production of invoices, the adjudicating authority had confirmed the demand and imposed penalty. He has further submitted that the ld. Commissioner (Appeals) has passed an ex parte order and directed them to deposit 50% of the total liability and dismissed their appeal for non-compliance with the said order. 3. The ld. A.R. appearing for the D .....

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..... the Department. In these circumstances, we are of the opinion that remanding the matter to the ld. Commissioner (Appeals) would not serve the purpose, but prolong the litigation. Hence, the matter is remanded to the Adjudicating Authority to consider the evidences/input invoices produced by the appellant and to record a categorical findings on the same. Needless to say, a reasonable opportunity o .....

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