https://www.taxtmi.com/caselaws?id=207189 The Tribunal allowed the Stay Petitions for waiver of pre-deposit due to non-compliance with Section 35F of the Central Excise Act, 1944. The appeals were taken up for disposal, focusing on the benefit of Notification No.39/2001-CE regarding re-credit to assessees in the Kutch area. The Tribunal set aside the lower authorities' decision, emphasizing that the appellant's failure to take credit on inputs did not necessarily violate provisions. The matter was remanded to the Commissioner (Appeals) for reconsideration, without requiring the pre-deposit amount, to ensure a fair decision following natural justice principles. en-us Wed, 28 Sep 2011 00:00:00 +0530 Mon, 28 Nov 2011 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207189 The Tribunal allowed the Stay Petitions for waiver of pre-deposit due to non-compliance with Section 35F of the Central Excise Act, 1944. The appeals were taken up for disposal, focusing on the benefit of Notification No.39/2001-CE regarding re-credit to assessees in the Kutch area. The Tribunal set aside the lower authorities' decision, emphasizing that the appellant's failure to take credit on inputs did not necessarily violate provisions. The matter was remanded to the Commissioner (Appeals) for reconsideration, without requiring the pre-deposit amount, to ensure a fair decision following natural justice principles. Case-Laws Central Excise Wed, 28 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207189