2013 (1) TMI 220

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..... Industries vs. CCE, Ahmd.(2010 (1) TMI 421 - CESTAT, AHMEDABAD) and submits that the first appellate authority has not recorded any finding on the merits of the case. The appellant has already reversed the entire amount of ineligible cenvat credit of Rs. 19,53,307/- confirmed by the adjudicating authority under protest. Thus the FAA should have considered this amount as enough deposit to hear .....

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..... vailed by the appellant on the same products doubly and demanded interest and imposed penalties. 3. After hearing both sides for some time on the stay petition, we find that the appeal itself could be disposed of as the first appellate authority has dismissed/ rejected the appeal only for non compliance of the stay order passed by him for pre-deposit of Rs. Two lakhs towards penalty. According .....

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..... e the appeal. Accordingly, we hold that amount of Rs. 19,53,307/- reversed by the appellant vide entry No. 739 dated 26.07.2010 in RG 23A Part-II, though under protest, should be considered as enough deposit to dispose the appeal on merits of the issue. 6. Accordingly, we set-aside the impugned order and remand the matter back to the first appellate authority with direction to restore the appe .....

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