2012 (6) TMI 462

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..... Shri S.K.Gaule.   1. The applicant filed this application for waiver of pre-deposit of duty amounting to Rs.3,52,320/-(Rupees Three Lakh Fifty Two Thousand Three Hundred and Twenty only) and equal amount of penalty under section 11AC of Central Excise Act, 1944.   2. At the outset Shri B.N.Chattopadhyay, ld.Consultant appearing for the respondent submitted that ld.Commissioner(Appeals .....

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..... ded the issue on its merits. In these circumstances, the case is remanded to ld.Commissioner(Appeals) to decide the case on its merits without insisting for any pre-deposit. Needless to say a reasonable opportunity of hearing may be granted to the appellant. Appeal allowed by way of remand. Stay petition also gets disposed of.   (Pronounced and dictated in the open court.)  
Case la .....

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