2011 (1) TMI 212 - AT - Central Excise

Waiver of pre-deposit Stay order - appeal stand dismissed by Commissioner (Appeals) for non-compliance with the stay order directing the applicant to deposit an amount of Rs. 30 lakhs Appellant filed modification application for reconsideration of the stay order, praying for full waiver, as the issue already stands decided by the Tribunal in the appellant s own case - appeal stands dismissed by Commissioner (Appeals) without first passing order on the modification application - order set aside and remand the matter to Commissioner (Appeals) for disposing off the Modification application filed by the appellant Appeal disposed off

Summary

The Appellate Tribunal CESTAT, Ahmedabad remanded the case to the Commissioner (Appeals) for reconsideration of a stay order non-compliance issue. The appellant's modification application was not addressed before the appeal was dismissed. The impugned order was set aside to allow the appellant a reasonable opportunity to present their case.