https://www.taxtmi.com/caselaws?id=82686 The Tribunal considered whether an appeal earlier dismissed for non-deposit could proceed on merits in a stay matter. It found a prima facie case based on the claim to small-scale exemption under Notification No. 175/86 and the asserted valid availment of MODVAT credit on previously declared inputs, but held that the factual position still required examination by the Collector (Appeals). To enable the appeal to be heard, conditional relief was granted by directing a cash deposit of Rs. 20,000; upon compliance, the Collector (Appeals)' order would stand vacated and the appeal would be taken on record for decision on merits. en-us Wed, 25 Aug 1993 00:00:00 +0530 Wed, 06 Jul 2011 17:32:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82686 The Tribunal considered whether an appeal earlier dismissed for non-deposit could proceed on merits in a stay matter. It found a prima facie case based on the claim to small-scale exemption under Notification No. 175/86 and the asserted valid availment of MODVAT credit on previously declared inputs, but held that the factual position still required examination by the Collector (Appeals). To enable the appeal to be heard, conditional relief was granted by directing a cash deposit of Rs. 20,000; upon compliance, the Collector (Appeals)' order would stand vacated and the appeal would be taken on record for decision on merits. Case-Laws Central Excise Wed, 25 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82686