https://www.taxtmi.com/caselaws?id=216048 An appeal against a penalty under Rule 25 of the Central Excise Rules, 2002 was dismissed by the first appellate authority only for non-compliance with the pre-deposit requirement under section 35F of the Central Excise Act, 1944, without any decision on merits. The matter was remanded for fresh adjudication on merits, the pre-deposit requirement was waived for the penalty dispute, and no further pre-deposit was to be insisted upon. The appellant was also to be given an opportunity of hearing before the Commissioner (Appeals) decides the case afresh. en-us Fri, 06 Jul 2012 00:00:00 +0530 Fri, 17 Aug 2012 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216048 An appeal against a penalty under Rule 25 of the Central Excise Rules, 2002 was dismissed by the first appellate authority only for non-compliance with the pre-deposit requirement under section 35F of the Central Excise Act, 1944, without any decision on merits. The matter was remanded for fresh adjudication on merits, the pre-deposit requirement was waived for the penalty dispute, and no further pre-deposit was to be insisted upon. The appellant was also to be given an opportunity of hearing before the Commissioner (Appeals) decides the case afresh. Case-Laws Central Excise Fri, 06 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216048