2012 (6) TMI 276

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..... t Account is accepted as sufficient compliance with the provisions of Section 35F of the Central Excise Act, 1944. as the applicant has already paid the duty demand, pre-deposit of interest and penalty is waived and recovery thereof stayed. Commissioner (Appeals) has not decided the appeal on merits. Hence the impugned order is set aside and the matter is remanded to the Commissioner (Appeals). ap .....

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..... ay order passed by the Commissioner (Appeals) debited an amount of Rs.25,20,080/- from their Cenvat credit amount. The Commissioner (Appeals) dismissed the appeal for non-compliance with the provisions of section 35F of the Central Excise Act, 1944 on the ground that by debiting amount in the Cenvat Credit Account as pre-deposit cannot be accepted as a compliance with the condition of stay order. .....

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..... amount by way of debit in the Cenvat Account is accepted as sufficient compliance with the provisions of Section 35F of the Central Excise Act, 1944. 6. In view of the above decision, as the applicant has already paid the duty demand, pre-deposit of interest and penalty is waived and recovery thereof stayed. Further, we find that the Commissioner (Appeals) has not decided the appeal on merits. .....

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