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2010 (10) TMI 279

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..... an - Appeal is allowed by way of remand - E/2782/2003 - A/341/2010-WZB/C-II/EB - Dated:- 12-10-2010 - S/Shri P.G. Chacko, M. Veeraiyan, JJ. REPRESENTED BY : None, for the Appellant. Shri Manish Mohan, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - In this appeal of the assessee, the challenge is against the appellate Commissioner s order dismissing the assess .....

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..... pellant debited the amount in their MODVAT account and claimed that they had complied with the direction for pre-deposit under Section 35F. The appellate authority did not accept this to be due compliance with Section 35F. He took the view that the above amount of Rs. 1.00 lakh should have been deposited through TR-6 challan. On this basis, the assessee s appeal came to be dismissed for non-comp .....

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