2013 (1) TMI 144

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....s waiver and stay in respect of the adjudged dues which include Central Excise duty of Rs.25,01,541/-. The applicant does not want to be personally heard. The written submissions filed by their counsel is available on record and we have perused the same. The learned Superintendent (AR) has also perused these written submissions. On a perusal of the records including the said written submissions, w....

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....peal to the Commissioner (Appeals), who, under Section 35F ibid, directed the appellant to predeposit 50% of the duty. The predeposit was not made within the stipulated period and consequently the assessee's appeal against the Order-in-Original came to be rejected in the aforesaid manner. Hence the present appeal of the assessee. 3. In the written submissions filed on behalf of the appellant, i....

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....the learned Commissioner (Appeals), whereupon the latter shall deal with their appeal on merits without insisting on any further predeposit. It is made clear that we have not expressed any conclusive view on any of the issues involved in the case. 4. Accordingly, the impugned order is set aside and this appeal is allowed by way of remand with a request to the Commissioner (Appeals) to dispose o....