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2012 (6) TMI 339 - AT - Central ExcisePlea for waiver of pre-deposit of duty of Rs 34.80 lacs, interest and penalty of equal amount u/s 11AC - dismissal of appeal by Commissioner(Appeals) for non-compliance with the provisions of section 35F - assessee contended that once the duty is paid through Cenvat credit, they are not liable to pay any duty through PLA or cash - Held that - It is found that Commissioner(Appeals) has not decided the issues on merits. Therefore the case is remanded to Commissioner(Appeals) for deciding the issue on its merits without insisting for any further pre-deposit.
Issues: Application for waiver of predeposit of duty under Section 11AC of the Central Excise Act, 1944.
Analysis: 1. The applicant filed an application for waiver of predeposit of duty, interest, and penalty under Section 11AC of the Central Excise Act, 1944, amounting to Rs.34,79,874. The applicant argued that the order for predeposit was made without a personal hearing by the ld. Commissioner (Appeals) and the subsequent dismissal of the appeal for non-compliance with Section 35F of the Act was unjust. They contended that they had already paid the total duty and interest involved in the case, relying on a Tribunal decision for support. 2. The Tribunal, after hearing both parties, decided that the appeal could be disposed of without the need for predeposit. It was noted that the ld. Commissioner (Appeals) had not considered the case on its merits, leading to a remand of the case back to the ld. Commissioner (Appeals) for a decision on merits without requiring any predeposit. The Tribunal emphasized the importance of granting a reasonable opportunity of hearing to the appellants. The appeal was disposed of through remand, and the stay petition was also disposed of accordingly. 3. The judgment highlighted the procedural irregularity in the initial decision-making process and emphasized the need for a fair consideration of the case on its merits. By remanding the case for a fresh decision without insisting on predeposit, the Tribunal ensured that the appellants were given a fair opportunity to present their case. The decision underscored the principles of natural justice and due process in adjudicating matters related to duty payments under the Central Excise Act, 1944.
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