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TMI Blog2012 (4) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals) for non-compliance of direction for pre-deposit – Held that:- Commissioner (Appeals) while dismissing appeal has not recorded any finding on merit of the case. Therefore, we remand the matter to Commissioner (Appeals) for passing an order afresh on merit without insisting any pre-deposit. - Ex. Appeal No.149/10 - - - Dated:- 22-3-2012 - SHRI S. K. GAULE, DR. D. M. MISRA, JJ. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sponge iron fines from other manufacturers at their factory and availed cenvat credit of Rs.39,08,599/- during the period January, 2007 to May, 2007. The Department has alleged that the appellants are not entitled to avail credit on the said goods as the same are not their inputs and they did not have any Registration for trading such goods. The Adjudicating Authority has confirmed the demand and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue, has allowed the appeal of the appellant. In the present Appeal the ld. Commissioner (Appeals), however, has not given any findings, but dismissed the Appeal of the appellant for non-compliance with his direction for predeposit under Section 35F of the Central Excise Act, 1944. We find that he has not recorded any finding on merit of the case. In these circumstances, to meet the ends of justi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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