2015 (7) TMI 270

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..... M Saleem, This an appeal filed against the order of the Commissioner (Appeals) rejecting the appeal filed by the appellants before him on the ground that the pre deposit of duty and penalty ordered by him were not complied by the appellants. The Learned Counsel submitted that the Commissioner (Appeals) in his order directing pre deposit had not gone into the merits of the issue concerned and with .....

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..... f duty paid already. The Learned Counsel undertook that the appellants would not seek any refund of the said amount. 4. From a perusal of the order of the Learned Commissioner (Appeals), it is evident that he had not gone into the merits of the issue. Para 4 of his order dated 09.06.2014 reads as follows:- "Prima facie the party does not seem to have any case. However, the merits of the case wou .....

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..... icient to hear their appeal on merits by the Commissioner (Appeals). 7. In view of the above discussions, the matter is remanded to the Commissioner (Appeals) for hearing the appeal filed by the appellants without insisting on any further deposit. Reasonable opportunity of Personal Hearing may be granted to the appellants. (Dictated and pronounced in open Court)
Case laws, Decisions, Judgeme .....

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