9911796707
TMI Blog2012 (8) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... r (AR) for respondent [Order per: P.G. Chacko]: This application seeks waiver and stay in respect of the amounts adjudged against the appellant. After a perusal of the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with the pre-deposit, we take up the appeal. 2. In adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osit. On the appointed day, the learned Commissioner (Appeals) did not find any evidence of pre-deposit. The appellant requested for review of the interim order, which was not granted. Eventually on 25.3.2011, the appellate authority took up the assessee s appeal and dismissed it, without offering any personal hearing, on the sole ground of non-compliance under Section 35F of the Central Excise Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise, Raipur [2010 (253) E.L.T. 440 (Tri.-LB) that there was a change for the worse for the appellant. In such circumstances, according to the learned counsel, the extended period of limitation was not to be invoked against them. We have also heard the learned Addl. Commissioner (AR) who has claimed a strong case for the Revenue on the strength of Vandana Global Ltd. case (supra). Afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... offered amount. Accordingly, we direct them to pre-deposit an amount of Rs. 1,67,597/- (being the amount of duty coming within the normal period of limitation) within six weeks and report compliance to the Commissioner (Appeals). Needless to say that, thereupon, the Commissioner (Appeals) shall dispose of the assessee s appeal afresh on merits without insisting on any further pre-deposit. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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