2011 (9) TMI 306

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..... iled for waiver of pre-deposit of amounts confirmed by adjudicating authority and upheld by ld. Commissioner (Appeals), by disposal of the appeal for non-compliance of provisions of Section 35F of Central Excise Act, 1944.  2. After hearing both sides on the Stay Petitions and on perusal of the records, we find that the appeals itself can be disposed off at this stage.  In view of the .....

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..... by lower authorities in proper perspective. In view of this, we set aside the impugned order, without expressing any opinion on merits of the case, keeping all the issues open, and remand the matter back to Commissioner (Appeals) to reconsider the issue afresh without insisting for amount as pre-deposit and come to a conclusion after following the principles of natural justice.  4. The app .....

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