2014 (7) TMI 71

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....T Per DR.D.M. MISRA; This is an application filed seeking waiver of pre-deposit of excise duty of Rs.24.35 Lakhs and equal amount of penalty imposed under Rule 173Q of erstwhile Central Excise Rules, 1944 read with Section 11AC of CEA, 1944. 2. At the outset, the Ld. Consultant Shri S.P. Siddhanta submits that during the relevant period 1986-87 to 1991, January, 2001 to June, 2001, October 2002....

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....e applicants, he offers to make a pre-deposit of Rs.4.00 Lakhs and prayed that the matter be remitted to the Ld. Commr.(Appeals) for deciding the issues on merit afresh. 3. Per contra, the Ld. A.R. for the Revenue submits that the issue has not been decided on merit. The Ld. Commissioner has dismissed the appeal for default in making pre-deposit and he has no objection in remanding the case to Ld....