2013 (1) TMI 120

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.... Revenue.   [Order per: P.G. Chacko]. This application seeks waiver and stay in respect of the adjudged dues. On a perusal of the records and hearing both sides, we have found a case for summary disposal and accordingly, after dispensing with pre-deposit, take up the appeal for final disposal.   2. In adjudication of a show-cause notice, the original authority had demanded the ....

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....ribed time and, consequently, their appeal came to be dismissed of for non-compliance with Section 35F of the Central Excise Act. Hence the appeal before us. 3. Having given careful consideration to the submissions of both sides, we have found prima facie that the appellant is entitled to the benefit of Tribunal s decision in the case of Sujana Metal Products Ltd. vs. CCE, Hyderabad: 2011 (273)....

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....iew that the appellant is liable to make pre-deposit of the entire CENVAT credit amount before the Commissioner (Appeals) to enable him to dispose of their case on merits. As regards the amount of Rs.1,17,431/- demanded from the assessee, we are not inclined to ask for pre-deposit, considering the small amount demanded. In the result, the assessee shall pre-deposit an amount of Rs.8,46,004/- withi....