TMI Blog2011 (8) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... usands, One Hundreds and Twenty Four only) has been appropriated - find that the ld. Commissioner(Appeals) has disposed of the appeal for non-compliance without going into the merits of the case - Hence, set aside the impugned order and direct ld. Commissioner(Appeals) to decide the appeal on merits without insisting for any further pre-deposit, after following principles of natural justice. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ld. Commissioner(Appeals) and prayed for disposal of appeal on merit; despite such prayer, Commissioner(Appeals) directed the appellant to deposit a further amount of Rs.5 lakhs (Rupees Five Lakhs only) for hearing their appeal, which they did not comply and hence the Commissioner(Appeals) dismissed their appeal for non-compliance. 4. It is the submission of ld.Counsel that since the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal for non-compliance without going into the merits of the case. We are of the considered view that the amount already deposited by the appellant and appropriated by the adjudicating authority, should be enough deposit for disposal of the appeal by first appellate authority. 6. In view of the above, we set aside the impugned order and direct ld. Commissioner(Appeals) to decide the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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