https://www.taxtmi.com/caselaws?id=214302 The appeals seeking waiver of pre-deposit of penalties were remanded back to the first appellate authority. The court set aside the order requiring the deposit of penalties due to the appellant company's application as a sick unit. The first appellate authority was directed to reconsider the appeals without insisting on further pre-deposit, ensuring compliance with natural justice principles. The appeals were allowed for fresh consideration without delving into the merits due to the lack of findings by the first appellate authority on the non-imposition of penalties. en-us Mon, 09 Apr 2012 00:00:00 +0530 Sat, 09 Jun 2012 13:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214302 The appeals seeking waiver of pre-deposit of penalties were remanded back to the first appellate authority. The court set aside the order requiring the deposit of penalties due to the appellant company's application as a sick unit. The first appellate authority was directed to reconsider the appeals without insisting on further pre-deposit, ensuring compliance with natural justice principles. The appeals were allowed for fresh consideration without delving into the merits due to the lack of findings by the first appellate authority on the non-imposition of penalties. Case-Laws Central Excise Mon, 09 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214302