https://www.taxtmi.com/caselaws?id=237345 The High Court allowed the writ petition in a case where the petitioner's application for exemption from pre-deposit was rejected by the Commissioner. The petitioner complied with the pre-deposit under Section 35 F of the Central Excise Act but sought to adjust a specific amount against the pre-deposit requirement, which was dismissed by the Appellate Authority. The Court held that Rule 3 of the Cenvat Credit Rules did not prohibit such adjustment and found the Commissioner's order to be non-speaking. Consequently, the Court set aside the order and directed the Appellate Authority to reconsider the appeal. en-us Fri, 19 Jul 2013 00:00:00 +0530 Thu, 04 Sep 2014 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237345 The High Court allowed the writ petition in a case where the petitioner's application for exemption from pre-deposit was rejected by the Commissioner. The petitioner complied with the pre-deposit under Section 35 F of the Central Excise Act but sought to adjust a specific amount against the pre-deposit requirement, which was dismissed by the Appellate Authority. The Court held that Rule 3 of the Cenvat Credit Rules did not prohibit such adjustment and found the Commissioner's order to be non-speaking. Consequently, the Court set aside the order and directed the Appellate Authority to reconsider the appeal. Case-Laws Central Excise Fri, 19 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237345