Appeal for Waiver of Predeposit Dismissed; Applicant's Offer Accepted; Case Remanded for Decision

The appeal for waiver of predeposit of duty and penalty was dismissed due to non-compliance with Section 35F. However, the applicant's offer to predeposit Rs.3.00 lakhs was accepted. The case was remanded to the Commissioner (Appeals) for a decision on merits without additional predeposit, with compliance required by 25.7.2012.

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The applicant filed for waiver of predeposit of duty and penalty under Section 11AC of the Central Excise Act, 1944. The appeal was dismissed for non-compliance with Section 35F, but the case was not decided on merits. The applicant offered to predeposit Rs.3.00 lakhs, which was accepted. The appeal was remanded to the Commissioner (Appeals) to decide on merits without further predeposit. Compliance was to be reported directly to the Commissioner (Appeals) by 25.7.2012.

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