2012 (4) TMI 180 - AT - Central Excise

Dismissal of appeal by Commissioner(Appeals) on ground of non-compliance of direction of pre-deposit - Section 35F of the Central Excise Act, 1944 Held that - Since, Commissioner (Appeals) has not decided the issue on merit. Therefore, the case is remanded to Commissioner (Appeals) for deciding afresh without insisting for any further pre-deposit.

Summary

The Appellate Tribunal CESTAT, Kolkata remanded the case to the Commissioner (Appeals) for fresh decision without insisting on further predeposit. The appeal was disposed of by way of remand, with both sides to be given a reasonable opportunity of hearing.