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2015 (10) TMI 1319 - CESTAT BANGALORE

2015 (10) TMI 1319 - CESTAT BANGALORE - TMI - Waiver of pre deposit - Duty paid through CENVAT Credit - Held that:- Since portion of Sub rule (3A) relevant to the issue has been held struck down by Hon'ble High Court of Gujarat [2014 (12) TMI 656 - GUJARAT HIGH COURT] I consider that Commissioner (Appeals) can hear the appeals without insisting on any pre-deposit. Therefore without going into the merits of the case or the issue involved, both the orders-in-appeal are set aside and the matters ar .....

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Teli & Mr Mohd Yusuf, AR ORDER Per: B S V Murthy: In both the appeals issue involved is common and therefore both the appeals, miscellaneous application and stay applications are taken together. Since the appeals have been dismissed by the Commissioner (Appeals) for non-compliance with the requirement of pre-deposit of 50% of the duty demanded, the matter in any case has to be remanded after considering that the appellant is required to make any pre-deposit or not. Accordingly the miscellan .....

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ion by making cash payment. In the impugned period during which the default continues, as per the provisions of Rule 8(3A) of Central Excise Rules, the appellant was required to pay duty consignment-wise and only by cash. However the appellant utilized the cenvat credit. As a result the appellant has been directed to make payment of duties in cash which was paid by them by utilizing cenvat credit. 4. The learned consultant submits that Hon'ble High Court of Gujarat in the case of Shreeji Sur .....

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