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2009 (7) TMI 274 - CESTAT, BANGALORENon-speaking order - Commissioner (Appeals) has rejected the appeal filed by the appellant, on the ground of non-compliance of pre-deposit order - order of the ld. Commissioner (Appeals) is devoid of any findings on the merits of the case although it recorded that appellant had not filed any reply nor they appeared for to the personal hearing before the adjudicating authority.- It is well settled that the Tribunal cannot go into the merits of the case if the lower authority has not given findings on the merits - Since, the appellant has already discharged entire service tax liability, to meet the ends of justice, in my opinion the matter needs to be remanded to the adjudicating authority to hear the case afresh.
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