2013 (2) TMI 84

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..... swas, Supdt. (A.R.) For Respondents     ORDER NO.  Per DR. D.M. MISRA   This is an application for waiver of pre deposit of Cenvat credit of Rs.4,15,686/- and equivalent amount of penalty. 2. The Ld. Advocate for the applicant has submitted that the Ld. Commissioner (Appeal) has directed them to deposit the entire amount of cenvat credit and penalty and on failure to .....

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..... liance with the provision of Section 35F of Central Excise Act, 1944. He has not decided the case on merits. In these circumstances, the order passed by the Ld. Commissioner (Appeal) is set aside and the matter is remitted back to the Commissioner (Appeal) for deciding the issues afresh. Needless to mention that a reasonable opportunity of hearing be given to the appellant to present their case wi .....

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