https://www.taxtmi.com/caselaws?id=220674 The tribunal allowed the appeal by remanding the matter back to the Commissioner (Appeal) for a fresh decision on the waiver of pre-deposit of Cenvat credit and penalty. The tribunal directed the appellant to make a 25% pre-deposit of the Cenvat credit within eight weeks, following which the balance amount would be waived, and recovery stayed. The Commissioner's dismissal of the appeal without hearing on merits was set aside, emphasizing the need for a reasonable opportunity of hearing for the appellant without further pre-deposit requirements. Compliance was to be reported directly to the Commissioner (Appeal). en-us Fri, 04 Jan 2013 00:00:00 +0530 Tue, 05 Feb 2013 07:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220674 The tribunal allowed the appeal by remanding the matter back to the Commissioner (Appeal) for a fresh decision on the waiver of pre-deposit of Cenvat credit and penalty. The tribunal directed the appellant to make a 25% pre-deposit of the Cenvat credit within eight weeks, following which the balance amount would be waived, and recovery stayed. The Commissioner's dismissal of the appeal without hearing on merits was set aside, emphasizing the need for a reasonable opportunity of hearing for the appellant without further pre-deposit requirements. Compliance was to be reported directly to the Commissioner (Appeal). Case-Laws Central Excise Fri, 04 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220674