9911796707
TMI Blog2000 (10) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... S.L. Peeran, Member (J)]. The stay application and appeal arises from OIA No. 25/2000 (H-II) C.E., dated 1-5-2000 passed by Commissioner (Appeals) dismissing the appeal for non-deposit of penalty amount as directed by his interim order in terms of proviso to Section 35F of the Central Excise Act, 1944. 2. Ld. Counsel submits that co-noticee was not liable to pre-deposit amount or pay pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore submits that they have made out a very strong case for recovery of pre-deposit. He submits that as the issue is covered, appeal itself could allowed in terms of Board s Circular cited by him and the Tribunal s judgments. 3. Ld. SDR points out that the Commissioner has given reasons as to why Board Circular is not applicable. He submits that Board s Circular is applicable only in cases ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not given any finding on the Tribunal judgment on this point. In that view of the matter, we grant waiver of pre-deposit and stay of its recovery. We take up the appeal and remand the case to Commissioner (Appeals) with direction to hear the matter on merits without insisting on pre-deposit and consider all the grounds raised with regard to non-imposition of penalty and also take into considerat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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