2012 (7) TMI 353

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..... were not decided on merit - Held that:- Undisputedly the ld.Commissioner has not decided the issue on its merits as on similar facts and circumstances the demands for subsequent period have been set aside by ld.Commissioner(Appeals) vide his order - thus after waiving the requirement of pre-deposit the matter is to be remanded back to ld.Commissioner(Appeals) to decide the issue on its merits wit .....

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..... y of 25%. 2. The contention of the applicant is that their appeals were dismissed by ld.Commissioner(Appeals) for non-compliance with the provisions of section 35F of Central Excise Act, 1944. The cases were not decided on merit. The contention is that their factory was closed at the material time and after receiving the input and after availing the CENVAT Credit on those inputs they were send .....

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..... s after waiving the requirement of pre-deposit we remand the matter to ld.Commissioner(Appeals) to decide the issue on its merits without insisting for pre-deposit. Needless to say a reasonable opportunity of hearing may be granted to the appellant. Appeal allowed by way of remand. Stay petition disposed of. (Pronounced and dictated in the open court.) - - TaxTMI - TMITax - Central Excis .....

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