At, Customs Excise Service Tax Appellate Tribunal East Regional Bench Kolkata
By, THE HONOURABLE DR. I. P. LAL
By, TECHNICAL MEMBER
For the Appellant: K.P. Dey, Advocate. For the Respondent: A.K. Biswas, Supdt. (A.R.).
Dr. I.P. Lal, J.
1. Heard both sides.
2. These Applications are filed by M/s. J.K.S. Fibre Glass Pvt.Ltd., i.e. Applicant No.1 seeking waiver of (i) pre-deposit of Rs.4,85,271/-, interest (unquantified) and equivalent amount of penalty and (ii) duty of Rs.54,884/-, interest (unquantified) and equivalent amount of penalty imposed on the Appilcant by the Order-in-Originals both dated 31.12.2008 and upheld by the Commissioner(Appeals).
3. At the outset Shri K.P.Dey, Ld. Advocate for the Applicant has submitted that Ld. Commissioner(Appeals) has dismissed their Appeals for non-compliance of provisions of Section 35F of the Central Excise Act, 1944 as they did not make pre-deposit of Rs.8.00 Lakh. It is the contention that the Applicant deposited Rs.3.00 Lakhs and Rs.54,884/- in pursuance to the impugned Stay Order.
4. The Ld.A.R. for the Revenue does not dispute the duty payment.
5. After hearing both sides for some time I am of the view that the Appeal itself can be disposed of at this stage and therefore with consent of both sides I take up both the Appeals for hearing. I find that Ld.Commissioner(Appeals) has not decided the issue on merit. As the Applicant in both the cases has paid a substantial amount of duty, which I consider it sufficient for hearing their Appeals and therefore after waiving the requirement of further pre-deposit of the dues adjudged, if any, I remit the case back to Ld.Commissioner(Appeals) for deciding the issue on merit without insisting for any pre-deposit. Needless to mention that adequate opportunity of hearing be given to the Appli
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cant. In these circumstances the order of the Ld.Commssioner(Appeals) is set aside and the Appeals of the Appellant are allowed by way of remand. Stay Petitions disposed of as above.