M/S. Mahendra Sponge And Power Ltd vs C.C.E & S.T., Raipur on 6 August, 2013
The judgment in case of Birla Yamaha Ltd. (Supra) is of a bench of three members. In view of this I hold that the impugned order is not correct and the appellant would have to be treated as having complied with the direction of pre-deposit in the stay order passed by the Commissioner (Appeals) and the appeal merits be heard on merits. The impugned order is, therefore, set aside and the matter is remanded to Commissioner (Appeals) for decision on merits.