2014 (7) TMI 105

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant. Shri A.K. Jain, Jt. CDR, for the Respondent. ORDER Though this matter is listed for hearing of the stay application only, after hearing this matter for such time, the Bench was of the view that the matter can be taken up for the final disposal. Accordingly the requirement of pre-deposit is waived and the matter is heard for final disposal. 2. The allegation against the appel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....als). However, the Commissioner (Appeals) vide his final order-in-appeal dated 3-4-2013 dismissed the appeal for non-compliance on the ground that the amount of pre-deposit should have been paid in cash, i.e. by debiting the PLA and it could not be deposited by debiting Cenvat Credit Account and in this regard he relied upon the Tribunal's judgment in the case of Fibre Glass Insulation v. CCE repo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....order is recognized as valid pre-deposit under Section 35F. He, therefore, pleaded that the matter may be remanded to the Commissioner (Appeals) decision for merits. 5. Sh. A.K. Jain, learned Jt. CDR, defended the impugned order by reiterating the findings of the Commissioner (Appeals). 6. I have considered the submissions from both the sides and perused the records. The only point....