https://www.taxtmi.com/caselaws?id=220118 The Tribunal dismissed the miscellaneous application and proceeded with the summary disposal of the appeal after dispensing with pre-deposit. The appeal was dismissed by the appellate Commissioner due to non-compliance with Section 35F of the Central Excise Act, involving denial of CENVAT credit, interest demand, and penalty imposition. The appellant's financial hardships were considered, leading to directions for a reduced pre-deposit amount within a specified timeframe. The Tribunal found no strong prima facie case for the appellant but allowed the appeal by remand, instructing the Commissioner (Appeals) to proceed on merits without additional pre-deposit requirements. en-us Mon, 17 Dec 2012 00:00:00 +0530 Fri, 04 Jan 2013 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220118 The Tribunal dismissed the miscellaneous application and proceeded with the summary disposal of the appeal after dispensing with pre-deposit. The appeal was dismissed by the appellate Commissioner due to non-compliance with Section 35F of the Central Excise Act, involving denial of CENVAT credit, interest demand, and penalty imposition. The appellant's financial hardships were considered, leading to directions for a reduced pre-deposit amount within a specified timeframe. The Tribunal found no strong prima facie case for the appellant but allowed the appeal by remand, instructing the Commissioner (Appeals) to proceed on merits without additional pre-deposit requirements. Case-Laws Central Excise Mon, 17 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220118