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TMI Blog2019 (2) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... cted the appeal of the appellant only on non-depositing 7.5% of the duty and penalty - It is found that the appellant have deposited 10% of the duty before this Tribunal and thereby complied with the requirement of Section 35F. The impugned order is not sustainable and the same is set aside by remanding all the cases to the Commissioner (A) with a direction to decide the same on merits by foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Central Excise Rules, 2002. 2. For the sake of convenience, I take up the facts of the main appeal No. E/20341/2016 of M/s. Gasha Steels Pvt. Ltd. 2.1 M/s. Gasha Steels Pvt. Ltd., are engaged in the manufacture of CTD / TMT bars falling under Chapter 7214.90 of the Central Excise Tariff Act, 1985. It was alleged that M/s. Gasha Steels Pvt. Ltd., have manufactured and cleared 50.840 MT of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w as the same has been passed only on the ground that the appellant has not deposited 7.5% of the duty and penalty. He further submitted that the Commissioner (A) has not gone into the merits of the case and rejected the appeal without affording an opportunity of hearing to the appellant. He further submitted that the appellant has made the mandatory pre-deposit of 10% before filing the appeal bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew that the impugned order is not sustainable and the same is set aside by remanding all the cases to the Commissioner (A) with a direction to decide the same on merits by following the principles of natural justice and after affording an opportunity of hearing to the appellants. (Operative portion of the Order was pronounced and dictated in Open Court on 06/02/2019.) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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