2013 (6) TMI 168

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..... p;        JUDGEMENT After a perusal of the records and hearing both sides, I am of the view that the appeal itself needs to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, I take up the appeal. 2. In adjudication of a show-cause dated 18.10.2010, the original authority had passed the following order:- (i) I confirm the d .....

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..... Act, 1994 read with Rule 15 of Cenvat Credit Rules, 2004. Aggrieved by the above order, the party preferred an appeal to the Commissioner (Appeals) and also filed therein an application for waiver of pre-deposit. The appellate authority directed pre-deposit of the entire amount of duty, which was not deposited by the appellant within the prescribed time. It appears, the appellant applied for modi .....

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..... hat the ends of justice would be met if the appellant before the lower appellate authority is directed to pre-deposit an amount of Rs.1 lakh to enable the said authority to dispose of their appeal on merits. In this context, the learned counsel for the appellant submits that they paid an amount of Rs.79,378/- and the same was appropriated by the original authority towards interest on duty. It is s .....

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