https://www.taxtmi.com/caselaws?id=106513 Modvat credit on duty paid by job workers for returned pipes sent for re-drawing was held to be prima facie covered by an earlier citation. The original authority failed to deal with that precedent, while the appellate authority relied on irrelevant inferences and matters not contained in the show-cause notice. On that basis, the direction to make a pre-deposit was not supported by proper material, and dismissal of the appeal for non-compliance was unsustainable. The matter was remanded to the Commissioner (Appeals) for fresh decision without insisting on pre-deposit. en-us Mon, 23 Sep 2002 00:00:00 +0530 Wed, 14 Mar 2012 15:29:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106513 Modvat credit on duty paid by job workers for returned pipes sent for re-drawing was held to be prima facie covered by an earlier citation. The original authority failed to deal with that precedent, while the appellate authority relied on irrelevant inferences and matters not contained in the show-cause notice. On that basis, the direction to make a pre-deposit was not supported by proper material, and dismissal of the appeal for non-compliance was unsustainable. The matter was remanded to the Commissioner (Appeals) for fresh decision without insisting on pre-deposit. Case-Laws Central Excise Mon, 23 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106513