2012 (5) TMI 66

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....y P .K. Shetty for the Appellant.   Mr. Pradeep S. Jetly with J. B. Mshra for the Respondent.   ORAL JUDGMENT : (Per J. P. Devadhar, J.)   This appeal was admitted on 14/3/2012 on the following question of law. Whether in terms of Section 35C(1), CESTAT can remand the matter back with direction to the appellant to first pre-deposit a part of the duty even though the Act ....

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....uty by relying upon the Circular No.619/2002 dated 19/2/2002. As the amount was not deposited as per the order dated 28/5/2003, the Commissioner of Central Excise (Appeals) by his order dated 28/8/2003 dismissed the appeal for non compliance of the predeposit order. 5 Challenging the aforesaid order the assessee filed further appeal before the CESTAT with an application seeking waiver of predep....

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....that once the application for waiver of predeposit is allowed by the Tribunal and the matter was heard on merits, the Tribunal while setting aside the order of Commissioner (Appeals) and restoring the matter to the file of Commissioner (Appeals) could not have directed the assessee to make predeposit. 7 In the present case the Commissioner of Central Excise (Appeals) had directed the assessee t....