2013 (6) TMI 393

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..... Order-in-Original) on merits subject to pre-deposit, by the appellant, of an amount of Rs. 2,00,000/- (Rupees Two lakhs only) within six weeks. - 25086 of 2013 - - - Dated:- 19-2-2013 - Mr. P.G. Chacko and Mr. B.S.V. Murthy, JJ. For the Appellant: Mr. R. Muralidhar, Advocate For the Respondent: Mr. S. Teli, Deputy Commissioner (AR) JUDGEMENT Per : P. G. Chacko: This applica .....

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..... d. The learned Deputy Commissioner (AR) submits that the relevant facts were suppressed by the appellant and the same were gathered by the department through audit. On a perusal of the records, we are not impressed with the appellant s plea. The lower appellate authority required them to deposit 50% of the CENVAT credit amount and, in the absence of evidence of deposit, dismissed their appeal for .....

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..... within six weeks from today. The appellant should report compliance to the Commissioner (Appeals) on or before 29.4.2013, whereupon the appellate authority shall take up their case for final disposal in terms of this order and in accordance with law and the principles of natural justice, without insisting on any further pre-deposit. 3. The impugned order stands set aside. The stay application al .....

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