TMI Blog2015 (2) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the stay order was passed exparte without hearing them on merits. Since, the appellant has complied the Stay Order of the Tribunal, the matter is remanded back to the adjudicating authority to decide the case on merits. Needless to say, that the Commissioner (Appeals) shall give a reasonable opportunity to the appellants to place their case on merits without insisting for pre-deposit, before ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cants have erroneously paid the excise duty on supplementary sales invoices raised by them for the period June, 2008, November, 2008 and December, 2008 which were subsequently cancelled and they have availed re-credit of excess duty erroneously paid by them. The adjudicating authority confirmed the demand of ₹ 32,05671/- along with interest and equivalent penalty. Aggrieved by that order, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring on merit. Immediately on receipt of the intimation letter on 29.01.2013, they requested for adjournment of hearing. They have also filed a review petition before the Commissioner (Appeals) on 07.02.2013, requesting review of the stay order passed by the Commissioner (Appeals). The Commissioner (Appeals) without considering their review petition dismissed their appeal for non-compliance of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant has complied the Stay Order of the Tribunal, the matter is remanded back to the adjudicating authority to decide the case on merits. Needless to say, that the Commissioner (Appeals) shall give a reasonable opportunity to the appellants to place their case on merits without insisting for pre-deposit, before taking a decision. I make it clear, that all the issues are kept open for the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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