2012 (4) TMI 363

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..... we find from the impugned order that the first appellate authority has dismissed the appeals only on the ground of non-compliance of pre-deposit ordered by him of Rs.2,50,000/- to be done by the main appellant M/s Asia Diesels Exports.   2. Heard both sides and perused the records.   3. Since the impugned order has been dismissed only on the question of non-compliance of pre-deposit or .....

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..... or otherwise, we find that there cannot be any demand of CENVAT Credit on the inputs which have been consumed. Be that as it may, we find that the matter needs to be addressed on merit by the first appellate authority.   6. In view of this, we set aside the impugned order and remit the matter back to first appellate authority to hear and dispose the appeals without insisting upon any pre-dep .....

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