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Judgment
8 paragraphs · 166 wordsToday the matter was listed for compliance. As the appellant has complied the stay order dated 10.02.2015, therefore, compliance is reported.
We further find that the Ld. Commissioner (A) has dismissed the appeal filed by the appellant for non compliance of the provisions of section 35(F)
of the Central Excise Act 1944 read with Section 83 of the Finance Act, 1984 but no merits of the case were discussed.
In these circumstances, as the appellant has complied with the said order. Therefore, it would be just and proper in the interest of the justice to
remand matter back to the Ld. Commissioner (A) to decide the issue on merits. In these circumstances, we set aside the impugned order and remand
matter back to the Ld. Commissioner (A) to decide the issue on merits without insisting any further pre deposit. It is pertinent to mention here that
appellant shall be given reasonable opportunity to defend their case.
(Dictated and pronounced in the open court.)