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2015 (4) TMI 1081 - GUJARAT HIGH COURTValidity of Tribunal order - Not passed on the ground on which First Appellate Authority dismissed the appeal but considered the appeal on merits - First Appellate Authority dismissed the appeal on the ground of non-deposit of the amount of pre-deposit - Held that:- by considering the fact that even subsequently, when on remand by the Division Bench of this Court in the case of State of Gujarat V/s. City Tiles Limited [2015 (2) TMI 838 - GUJARAT HIGH COURT], the matters are remanded to the file of the first Appellate Authority with a direction to the first Appellate Authority to decide and dispose of the appeals in accordance with law and on merits and in the facts and circumstances of the case, without insisting for pre-deposit. - Decided in favour of appellant
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