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TMI Blog2013 (6) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... e’s appeal was dismissed without considering the merits and even without offering the appellant an opportunity of being heard, the impugned order is set aside. The present appeal is allowed by way of remand with a request to the Commissioner (Appeals) to dispose of the assessee’s appeal (filed against order-in-original) on its merits subject to pre-deposit, by the appellant, of an amount of Rs.1 l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub section (2) of Section 73 of the Finance Act, 1994; (ii) Interest at appropriate rate should be paid by M/s. BHEL on the irregular availment of Cenvat credit demanded under (i) above, under the Section 75 of the Finance Act, 1994, read with Rule 14 of Cenvat Credit Rules, 2004 and the interest amount of Rs.79,378/- already paid by them is appropriated towards the interest demanded under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same authority. Consequently, the appeal against the order-in-original also came to be rejected for non-compliance with Section 35F of the Central Excise Act. 3. The impugned order, obviously, is not one rendered on merits. It is an order of dismissal of appeal for non-compliance with a direction for pre-deposit. Therefore the short question arising for consideration is whether, on the facts and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of Rs.79,378/- are not in dispute. 4. As the appellate Commission s direction to the assessee to pre-deposit the entire amount of duty has been found to be unreasonable and the assessee s appeal was dismissed without considering the merits and even without offering the appellant an opportunity of being heard, the impugned order is set aside. The present appeal is allowed by way of remand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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