2012 (8) TMI 723 - AT - Central Excise

Application for waiver of pre-deposit of penalty - Held that - As Commissioner (Appeals) dismissed appeal for non-compliance with the provisions of section 35F for not making pre-deposit of penalty ignoring that assessee already paid total interest of involved in this case - as Commissioner (Appeals) has not decided the issue on merits Appeal allowed by way of remand.

Summary

The Appellate Tribunal CESTAT, Kolkata heard an appeal for waiver of pre-deposit of penalty of Rs.5,00,000 imposed under Rule 25 of Central Excise Rules, 2002. The appeal was allowed, and the Commissioner(Appeals) was directed to decide the issue on its merits without further pre-deposit. Appeal allowed by way of remand.