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2019 (1) TMI 8 - AT - CustomsNon compliance of pre-deposit - exemption under N/N. 16/2000-Cus dated 01/03/2000 (Sno. 80) - manufacture of intravenous amino acids which contains carbohydrates and electrolytes - Held that:- Since the appeal was dismissed by the Ld. Commissioner (A), for non compliance of pre-deposit and not decided the merit of the case, the matter needs to be remitted back to the Commissioner (A) - Appeal allowed by way of remand.
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