2007 (6) TMI 166

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..... enquiring into prima facie case and to direct the party to make pre-deposit – appellate authority must have remanded the matter to lower authority for de novo adjudication in accordance with law and the principles of natural justice – appeal stands allowed by way of remand - S/PD/139/2006 & S/278/2006 - 667 of 2007 - Dated:- 1-6-2007 - P. G. Chacko, Member (Judicial) [ ORDER] 1. After .....

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..... bove order without serving show-cause notice on them or giving them any opportunity of being heard. They prayed to the appellate authority for remand of the case to the lower authority. Learned Commissioner (Appeals), however, directed them to predeposit an amount of Rs.50,000/- under Section 35F of the Central Excise Act r/w Section 83 of the Finance Act, 1994 after observing thus:- "Thus the n .....

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..... vailable to the appellate authority was to remand the case to the lower authority for de novo adjudication in accordance with law and the principles of natural justice. Instead, the appellate authority chose to embark an enquiry into prima facie case and to direct the party to make predeposit. This action was unwarranted. 4. The orders of both the authorities are set aside and the case .....

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