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TMI Blog2018 (11) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) for deciding the issue afresh on merit, without insisting for any pre-deposit - appeal allowed by way of remand. - Appeal No. E/1088/09 - A/87436/2018 - Dated:- 24-9-2018 - DR. D.M. MISRA, MEMBER (JUDICIAL) And MR. S. SRIVASTAVA, MEMBER (TECHNICAL) Shri Mohit Raval, C.A. for Appellant Shri Sanjay Hasija, Supdt. (AR) for Respondent ORDER Per: Dr. D.M. Misra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty. On adjudication, the demands of ₹ 39,44,663/- and ₹ 19,344/- were confirmed with interest and penalty. Aggrieved by the same, they filed an appeal before the learned Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 4. Learned C.A. for the appellant submits that the learned Commissioner (Appeals) has directed to deposit the entire amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed the appeal on the ground of non-compliance with the provisions of Section 35F of the Central Excise Act, 1944. The appellant pursuant to direction of this Tribunal had deposited ₹ 10.00 lakhs. Since the issue has not been decided on merit, we remand the matter to the learned Commissioner (Appeals) for deciding the issue afresh on merit, without insisting for any pre-deposit. All issues a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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