https://www.taxtmi.com/caselaws?id=111393 The Single Member Bench had jurisdiction to hear the case as duty and penalty individually did not exceed Rs. 10 Lakhs. The appellants were directed to pre-deposit Rs. 3 Lakhs within eight weeks to comply with Section 35F. Upon compliance, the impugned order was set aside, and the matter remanded to the Commissioner (Appeals) for a decision on merit after providing a fair hearing opportunity. The judge waived the pre-deposit of the balance duty and penalty for all appellants, subject to the initial Rs. 3 Lakhs pre-deposit. en-us Wed, 12 Nov 2003 00:00:00 +0530 Mon, 23 Apr 2012 13:26:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111393 The Single Member Bench had jurisdiction to hear the case as duty and penalty individually did not exceed Rs. 10 Lakhs. The appellants were directed to pre-deposit Rs. 3 Lakhs within eight weeks to comply with Section 35F. Upon compliance, the impugned order was set aside, and the matter remanded to the Commissioner (Appeals) for a decision on merit after providing a fair hearing opportunity. The judge waived the pre-deposit of the balance duty and penalty for all appellants, subject to the initial Rs. 3 Lakhs pre-deposit. Case-Laws Central Excise Wed, 12 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111393