2014 (8) TMI 183

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.... : D M Misra 1. This is an Application seeking waiver of pre-deposit of duty of Rs. 31.78 Lakhs and equal amount of penalty imposed under Rule 25 of Central Excise Rules, 2002 read with Section 11AC of Central Excise Act, 1944 and penalty of Rs. 5,000/- under Rule 27 of Central Excise Rules, 2002. 2. At the outset Shri Ankit Kanodia, Ld.C.A. for the Applicant submits that Ld.Commissioner has not....

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....ppeals). 3. The Ld.A.R. for the Revenue submits that the issue has not been decided on merit. However, he has no objection for remanding the case to the Ld.Commissioner(Appeals) for deciding afresh. 4. After hearing both sides we find that the Appeal itself could be disposed of at this stage. Accordingly, we take up the Appeal for disposal with the consent of both sides. 5. We find that the sim....