9911796707
TMI Blog2012 (5) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Pradeep S. Jetly with J. B. Mshra for the Respondent. ORAL JUDGMENT : (Per J. P. Devadhar, J.) This appeal was admitted on 14/3/2012 on the following question of law. Whether in terms of Section 35C(1), CESTAT can remand the matter back with direction to the appellant to first pre-deposit a part of the duty even though the Act does not provide for the same? 2 T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 19/2/2002. As the amount was not deposited as per the order dated 28/5/2003, the Commissioner of Central Excise (Appeals) by his order dated 28/8/2003 dismissed the appeal for non compliance of the predeposit order. 5 Challenging the aforesaid order the assessee filed further appeal before the CESTAT with an application seeking waiver of predeposit. By an order dated 18/3/2004, the Tribunal by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s allowed by the Tribunal and the matter was heard on merits, the Tribunal while setting aside the order of Commissioner (Appeals) and restoring the matter to the file of Commissioner (Appeals) could not have directed the assessee to make predeposit. 7 In the present case the Commissioner of Central Excise (Appeals) had directed the assessee to make predeposit by relying upon the circular No.619/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) to dispose of the appeal on merits without insisting predeposit. 8 Accordingly, without going into the question as to whether the Tribunal has power to direct predeposit under Section 35C(1) of the Central Excise Act 1944, we dispose of the appeal in terms stated herein above. 9 All contentions of both the parties are kept open. 10 The appeal is disposed of accordingly with no order as to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
