2011 (9) TMI 377

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....K.Panda, J.C.D.R. PER: D.N.PANDA This is a very peculiar case where cenvat credit claim of Rs.6,16,799/- was in dispute in respect of  service tax paid on various counts as is enumerated in para 4 of the adjudication order. When Revenue came in appeal against relief granted to the assessee by adjudicating authority, the appellate authority has failed to discharge his duty to scrutinise ....

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....ct, 1944 and also an authority under Finance Act 1994. While he was an appellate authority he has been vested with the power of original authority itself. In such circumstances merely remanding the matter for statistical disposal of the appeal shall shake the confidence of litigants and they shall be made to run from door to door for justice. In such circumstances waiving requirement of pre-deposi....