2006 (9) TMI 471

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....SDR, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. -  This is an application for waiver of pre-deposit of duty amounting to Rs. 21,59,348/- and penalty of Rs. 5 lakhs under Rule 173Q read with Sec. 11A of the Central Excise Act upheld by the Commissioner (Appeals) in the impugned order. 2. The learned Advocate for the applicants submits that the matter relates to demand ....

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....has vide its order No. A/672A/WZB/Mum/2005-C-II and S/466/WZB/Mum/2005-C-II set aside the order-in-appeal and remanded the appeal to the jurisdictional Commissioner (Appeals) of the Central Excise to heat the same as valid appeal under the Central Excise Act and to decide the same on merits after hearing both sides. It was submitted that this order has not been appealed against and, therefore, the....