2012 (6) TMI 745

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..... appeal on its merits. Therefore, learned Commissioner (Appeals) is directed to decide the case on its merits without insisting for any pre-deposit. All issues are kept open. Needless to say that a reasonable opportunity of hearing may be granted to the Appellant. The Appeal is allowed by way of remand - Decided in favour of assessee. - E-145/2012 - Final Order No. A-434/KOL/2012 - Dated:- 20-6-20 .....

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..... SQ Plant and later capitalized. Since the furnace oil is dutiable manufactured product, the contention of the Applicant is that the fuel captively consumed in commissioning of the MSQ Oil Plant, was internal fuel oil (IFO) and not furnace oil (FO) and it is not correct on the part of the Department to allege that the Applicant has taken contradictory claim that it is a waste material which is not .....

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..... ecided the appeal on its merits. Therefore, learned Commissioner (Appeals) is directed to decide the case on its merits without insisting for any pre-deposit. All issues are kept open. Needless to say that a reasonable opportunity of hearing may be granted to the Appellant. The Appeal is allowed by way of remand. The Stay Petition also stands disposed of. (Operative part of the Order was pronoun .....

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