2012 (11) TMI 733

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..... appeal on merits and dismissed the appeal for non-compliance with the conditions of the stay order - waiving pre-deposit of dues the impugned order is set aside and matter is remanded back to the Commissioner (Appeals) to decide the appeal on merits after affording an opportunity of hearing to the appellant - appeal is disposed of by way of remand. - E/1459/2012-Mum. - - - Dated:- 11-10-2012 - .....

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..... er is under consideration. The applicant relied upon the Tribunal s stay order dt.13/4/2012 in appeal No. E/1712/2011-Mum. Where by the Tribunal after taking into consideration the fact that Revenue had already floated survey regarding issuance of Notification under Section 11C of the Central Excise Act waiving pre-deposit of dues which were confirmed on the same ground. 4. Revenue relied upon .....

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..... that the Commissioner (Appeals) had not decided the appeal on merits and dismissed the appeal for non-compliance with the conditions of the stay order. As we waived the pre-deposit of dues the impugned order is set aside and matter is remanded back to the Commissioner (Appeals) to decide the appeal on merits after affording an opportunity of hearing to the appellant. The appeal is disposed of b .....

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