https://www.taxtmi.com/caselaws?id=408850 An appeal should not be dismissed solely for alleged non-compliance with predeposit where the duty demand had already been discharged through debit of cenvat credit and interest had been paid in cash; the dismissal on that technical ground was therefore unsustainable. The transitional treatment of education cess and secondary education cess also required examination of the relevant transitional-credit framework, including Section 140 of the CGST Act, the Cenvat Credit Rules, 2004, and the CBIC circular, before any merits-based disposal. As no finding had been returned on the demand itself, the matter was remitted for fresh adjudication on merits after considering the applicable provisions and after observing natural justice. en-us Thu, 17 Jun 2021 00:00:00 +0530 Fri, 14 Jan 2022 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408850 An appeal should not be dismissed solely for alleged non-compliance with predeposit where the duty demand had already been discharged through debit of cenvat credit and interest had been paid in cash; the dismissal on that technical ground was therefore unsustainable. The transitional treatment of education cess and secondary education cess also required examination of the relevant transitional-credit framework, including Section 140 of the CGST Act, the Cenvat Credit Rules, 2004, and the CBIC circular, before any merits-based disposal. As no finding had been returned on the demand itself, the matter was remitted for fresh adjudication on merits after considering the applicable provisions and after observing natural justice. Case-Laws Central Excise Thu, 17 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408850