Wednesday 28 January 2015

HC remands case to Tribunal as it had failed to examine issue of pre deposit and decided issue on me

Excise & Customs : Where appeal arises from pre-deposit order of Commissioner (Appeals) and consequent dismissal of appeal on default in compliance therewith, Tribunal cannot adjudicate upon merits and even if it finds pre-deposit order incorrect, matter should be remanded back to Commissioner (Appeals) after waiving pre-deposit


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