2012 (7) TMI 112

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..... or not making the predeposit, then the only question remains to be decided whether the appeal can be decided on its merits or not - the learned Commissioner (Appeals) has not decided the merits of the case, thus the matter is remanded back for reconsideration on merits without insisting for the redeposit. - EXCISE APPEAL NOs.E/A/559-561/06 - - - Dated:- 10-4-2012 - SHRI S.K.GAULE, DR. D.M.MIS .....

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..... f predeposit of the entire duty. Hence these Appeals. 4. Both sides agreed that the learned Commissioner (Appeals) has not decided the issue on its merits. 5. In such cases, following the judgement of the Hon ble Supreme Court in the case of CCE, Chandigarh vs. Smithkline Beecham Co. Health C. Ltd. as reported in 2003(157) ELT 0497(SC), this Tribunal has been taking a consistent view that .....

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