2015 (9) TMI 767 - AT - Central Excise

Waiver of pre deposit - Held that - First appellate authority has not decided the issue on merits and has dismissed the appeal filed by the appellant for non-compliance. The pre-deposit of ₹ 25,000/- made by the appellant is sufficient for hearing and deciding the issue on merits. As the Commissioner (Appeals) has not decided the issue on merits, therefore, order passed by the first appellate authority is set-aside - Matter remanded back - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT Ahmedabad allowed the appeal by remanding the case to the first appellate authority for deciding the issue on merits without insisting on further pre-deposit. The appellant had made a pre-deposit of Rs. 25,000 which was deemed sufficient for the hearing.