2012 (8) TMI 815

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..... ilment of requirement of pre-deposit ordered by the ld. Commissioner - Commissioner (Appeals) is directed to hear this matter without insisting on any further deposit - ST/236/2009 - A262/KOL/2011 - Dated:- 14-9-2011 - S/Shri B.S.V. Murthy, Ashok Jindal, JJ. REPRESENTED BY : Shri A.D. Ray, Advocate, for the Appellant. Shri S. Mishra, Addl. Commissioner, for the Respondent. [Order .....

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..... s) has rightly relied upon the decision in the case of Suvidhe Ltd. v. Union of India reported in 1996 (82) E.L.T. 177 (Bom.) to take a view that a deposit under Section 35F of Central Excise Act, 1944 is not a payment of duty and therefore, this can be debited from the Cenvat Credit Account. He also submitted that the Hon ble Gujarat High Court in the case of Padmanabh Silk Mills v. Union of Indi .....

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..... quirement of pre-deposit ordered by the ld. Commissioner and since we have dealt with the matter in full, there is nothing left to be decided and further the matter has not been decided on merit, we consider it appropriate that the stay petition should be allowed and the matter is remanded at this stage itself. Accordingly, we do so. The Commissioner (Appeals) is directed to hear this matter witho .....

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