ORDER
S.S.Kang, Member
1. The applicants filed this application for waiver of pre-deposit of duty of Rs.7,20,584/-.
2. Heard both sides.
3. In this case the Assistant Commissioner finalised the assessment of RT-12 Return filed by the appellant and demanded duty. The applicants filed an appeal before Commissioner (Appeals) and the Commissioner (Appeals) vide impugned order dismissed the appeal on the grounds that there is no appealable order issued by the lower authorities. The contention of the applicant is that the order finalising the RT-12 Return in the appealable order as already order as already held by the Tribunal in the case of Jay Chemical Industries Vs. Commissioner of Central Excise, reported in 1999 (110) E.L.T. 628. In this case the Tribunal held assessment decision on RT 12 Return in an appealable order under Section 35 or Central Excise Act, 1944. In view of the above decision, prima facie, balance of convenience is in favour of the appellants. Therefore, pre-deposit of whole of the duty amount is waived.
4. With the consent of the parties, the appeal is being taken up for disposal.
5. In view of the decision of the Tribunal in the case of Jay Chemical Industries Vs. Collector of Central Excise, Ahmedabad (supra), the impugned order is set aside and the matter is remanded to the commissioner (Appeals) for deciding afresh on merit after affording an opportunity of personal hearing to the appellants. The appeal is disposed of by way of remand.
