2013 (1) TMI 144

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..... Held that:- After perusing the records and have not been able to discern a strong prima facie case for the appellant. The plea of limitation is debatable. Direct assessee to predeposit 25% of the duty amount. Impugned order is set aside and this appeal is allowed by way of remand - E/2072/2011 - FINAL ORDER NO.439/2012 - Dated:- 2-7-2012 - P.G. Chacko And M. Veeraiyan, JJ. Respondent .....

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..... original authority) on the sole ground of non-compliance with Section 35F of the Central Excise Act. The original authority had, in adjudication of the relevant show-cause notice, confirmed against the assessee demand of duty of Rs.25,01,541/- under the proviso to Section 11 A(1) of the Act as also demand of Interest thereon under Section 11 AB of the Act and it also imposed penalty equal to duty .....

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..... records and have not been able to discern a strong prima facie case for the appellant. The plea of limitation is debatable. Considering all the facts and circumstances of this case, we deem it appropriate to direct the appellant to predeposit 25% of the duty amount to enable the lower appellate authority to dispose of their appeal on merits. They shall deposit this amount within six weeks from the .....

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