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Jeevan Diesels & Electricals Ltd. Versus Commissioner of Central Excise, Pondicherry

2015 (10) TMI 1248 - CESTAT CHENNAI

Waiver of pre dpeosit - Mandatory pre deposit - Section 35F - Held that:- Taking into account that appellants have predeposited the mandatory penalty by debiting in RG-23 Account and also taking into account further debit of an amount of ₹ 9,43 .....

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merits. The delay in making pre-deposit payment before Commissioner (Appeals) is condoned. The appeal is remanded to Commissioner (Appeals) to hear the case on merits after affording an opportunity of hearing to the appellant and pass orders in acco .....

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or the Petitioner : Shri K.S. Jain, M.D For the Respondent : Shri R. Subramaniyam, AC (AR) ORDER Per R. Periasami 1. As the issue lies on a narrow compass, after dispensing with the requirement of predeposit, the main appeal is taken up for hearing a .....

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f the Central Excise Act which came into effect from 6.8.2014. In the impugned order, appellant's appeal is listed at Sl.No.3 as Appeal No.118/2014 dt.28.8.2014. 3. Shri K.S. Jain, Managing Director of the appellant appears for the appellants and .....

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