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of <h1>Tribunal Sets Aside Pre-Deposit Requirement, Emphasizes Consistency in Modvat Credit Appeal</h1> The Tribunal allowed the appeal by remand, setting aside the Commissioner (Appeals)'s order that required pre-deposit of duty and penalty. The case ... Stay/Dispensation of pre-deposit - Cenvat/Modvat Issues:1. Application for waiver of pre-deposit of duty and penalty.2. Availment of Modvat credit on fuel.Analysis:1. The judgment pertains to an application for waiver of pre-deposit of duty and penalty, covering a specific period. The Commissioner (Appeals) had directed pre-deposit of 50% of the duty demanded and 50% of the penalty imposed. The assessees sought modification of this order based on a Tribunal decision. However, the Commissioner (Appeals) rejected the modification application, citing differences in rules applicable to the case. The appeal was dismissed for non-compliance with the pre-deposit direction.2. The main issue in this case revolves around the availment of Modvat credit on fuel. The Joint Commissioner confirmed duty demand, stating that the fuel used for credit was in the manufacture of exempted steam. The assessees appealed against this decision, along with a waiver application. The Commissioner (Appeals) rejected the modification application, emphasizing the rule differences between the Tribunal's decision and the case at hand. The Tribunal found a strong prima facie case for waiver due to conflicting views by different Commissioners (Appeals) in the same proceedings. As no findings on the merits were recorded, the impugned order was set aside, and the case was remanded for a fresh decision without insisting on any pre-deposit.3. The Tribunal allowed the appeal by remand, highlighting the need for a fresh decision on the eligibility of credit without the requirement of pre-deposit. The judgment emphasizes the importance of consistency and proper consideration of legal provisions in deciding such matters, ensuring a fair opportunity for the appellants to present their case.
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