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TMI Blog2015 (2) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... -deposit of the entire amount of ₹ 6 Crores without taking into account any one of the plea as made by the appellant in the application for waiver of pre-deposit. As pleaded by the learned counsel for the appellant, the Tribunal has neither gone into the merits of the case nor considered the undue hardship of the appellant. That apart, the main plea of the appellant that the activity carried out by them could not be said to be manufacture within the meaning of Section 2 (f) (iii) of the Act has not at all be considered by the Tribunal. To that extent, this Court is of the considered opinion that the appellant's plea of prejudice deserves to be accepted. - order under challenge is set aside and this appeal is disposed of and the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings, an order came to be passed on 29.6.09 confirming the demands raised in the show cause notices together with interest under Section 11AB and equivalent penalty under Section 11AC of the Central Excise Act and further penalty of ₹ 1 Crore under Rule 25 of the Central Excise Rules, 2002. Aggrieved by the said order, the appellant filed appeal before the Tribunal. 3.. The Tribunal, by order dated 16.11.09, disposed of the main appeal itself by remanding the matter back to the Commissioner for fresh decision on merits. In the meantime, another show cause notice was also issued for the subsequent period on identical allegations. After hearing the matter, the respondent, vide order dated 29.10.10, confirmed the earlier order. Aggrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut the reason for non-appearance before the Tribunal on the date of hearing. It is clearly mentioned that due to want of intimation, the appellant was not in a position to appear before the Tribunal. 7. Ms.Mallika Srinivasan, learned counsel appeared on behalf of the respondent and concurred with the statement of the appellant that the Tribunal had passed the order only on account of non-appearance of the appellant. Learned counsel for the respondent is unable to point out any material to show that intimation as to the next date of hearing was intimated to the appellant. However, learned counsel for the respondent submitted that if the Court so desires, it may give an opportunity to the appellant to present its case before the Tribunal b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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