2012 (7) TMI 112

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..... NUE.   Per Shri S.K.Gaule   Heard both sides.   2. The Appellants filed these Appeals against the Order-in-Appeal No.43-45/KOL-III/06 dated 16.06.2006, whereby learned Commissioner (Appeals) dismissed the appeals filed by the Appellant on the ground of non-compliance with the Order of the predeposit.   3. Briefly stated facts of the case are that the Appellant defaulted in .....

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..... n the only question remains to be decided whether the appeal can be decided on its merits or not. Undisputedly in this case, the learned Commissioner (Appeals) has not decided the merits of the case. Therefore, the same are required to be re-considered. In these circumstances, the matter is remanded to the Commissioner (Appeals) for deciding the issue on merits without insisting for the predeposit .....

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