2012 (6) TMI 277

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..... ected by the Commissioner(Appeals), who dismissed their appeal for non-compliance with the provisions of section 35F - Held that:- It is found that Commissioner(Appeals) has not decided the issues on merits. Therefore the case is remanded to Commissioner(Appeals) for deciding the issue on its merits without insisting for any further pre-deposit. - Ex.Ap.526 & 527/10 - - - Dated:- 15-5-2012 - .....

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..... 50% amount of penalty directed by the ld.Commissioner(Appeals), thereby ld.Commissioner(Appeals) has dismissed their appeal for non-compliance with the provisions of section 35F of Central Excise Act, 1944. 3. After hearing both sides we find that appeal itself can be disposed of at this stage. Therefore we take up the appeal after waiving the requirement of pre-deposit. 4. We find that l .....

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