2013 (7) TMI 306

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..... A.R.) Per S.S.Kang The appellant filed this application for waiver of pre-deposit of penalty. The applicant had already paid the duty along with interest, therefore, the pre-deposit of penalty is waived for hearing of the appeal. 2. The learned Counsel submitted that a show cause notice was issued for demanding duty with interest and for imposition of penalty. The adjudicating authority droppe .....

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..... g authority dropped the proceedings initiated by show cause notice dated 2.3.2009. The adjudication order was reviewed by the then Commissioner of Central Excise, Shri Bhikhoo Ram, and thereafter Shri Bhikhoo Ram as Commissioner (Appeals) accepted the appeal filed by the Revenue. In these circumstances, we find merit in the contention of the applicant and that the same authority who reviewed the o .....

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