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2013 (2) TMI 84 - AT - Central ExciseSeeking waiver of pre deposit of Cenvat credit and penalty - fair offer to make pre deposit of 25% of the cenvat credit within a period of Eight weeks and report compliance on 8th of March, 2013 has been accepted by assessee - Held that - Commissioner (Appeal) has dismissed the appeal on the ground of non compliance with the provision of Section 35F of Central Excise Act, 1944 & has not decided the case on merits in these circumstances, the order passed by the Commissioner (Appeal) is set aside and the matter is remitted back to him for deciding the issues afresh providing reasonable opportunity of hearing to the appellant to present their case without insisting for any further pre deposit.
Issues: Application for waiver of pre-deposit of Cenvat credit and penalty; Dismissal of appeal by Ld. Commissioner (Appeal) without hearing due to non-compliance with Section 35F of Central Excise Act, 1944.
The judgment addresses an application for waiver of pre-deposit of Cenvat credit and penalty amounting to Rs.4,15,686. The Ld. Advocate for the applicant proposed to make a pre-deposit of 25% of the Cenvat credit, which was accepted by the tribunal. The tribunal directed the applicant to make the pre-deposit within eight weeks, and upon compliance, the balance amount of dues would be waived, and recovery stayed. This decision was made without hearing the appeal on its merits, as both parties consented to dispose of the appeal at this stage. The Ld. Commissioner (Appeal) had dismissed the appeal due to non-compliance with Section 35F of the Central Excise Act, 1944, without delving into the case's merits. The tribunal found this dismissal inappropriate and set aside the Commissioner's order. The matter was remitted back to the Commissioner (Appeal) for a fresh decision on the issues. The tribunal emphasized providing the appellant with a reasonable opportunity of hearing without requiring any further pre-deposit. The appellants were directed to report compliance directly to the Ld. Commissioner (Appeal). The appeal was allowed by way of remand, and the Special Procedure was disposed of accordingly.
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