PAMWI TISSUES LIMITED Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) Heard on merits.

(2.) The learned Additional Solicitor General on behalf of the Department submits that the petitioner being a sick unit, there is no objection to hearing of the appeal by the tribunal without the deposit being made by the appellant, as directed earlier by the tribunal. He submitted that it would be appropriate, in the circumstances of the case that the tribunal hear the appeal and decide the same on merits without insisting on the deposit of any amount for hearing of the appeal.

(3.) In view of this statement made on behalf of the respondent, the appeal is allowed. The impugned order of the tribunal is set aside and the appeal is remitted to the tribunal for being heard and decided on merits.