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2020 (4) TMI 107 - AT - CustomsMaintainability of appeal - non-compliance with the requirement of pre-deposit - delay condoned on sufficient reasons shown - HELD THAT:- No purpose will be served by keeping the appeal pending in the files of Tribunal as there is no order on merits. With the consent of both sides, we proceed to dispose the appeal itself. On perusal of records, it is seen that the Commissioner (Appeals) has not considered the merits of the case - The appeal is remanded to Commissioner (Appeals), who is directed to decide the appeal on merits. Appeal allowed by way of remand.
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