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2015 (9) TMI 767 - CESTAT AHMEDABAD

2015 (9) TMI 767 - CESTAT AHMEDABAD - TMI - Waiver of pre deposit - Held that:- First appellate authority has not decided the issue on merits and has dismissed the appeal filed by the appellant for non-compliance. The pre-deposit of ₹ 25,000/- made by the appellant is sufficient for hearing and deciding the issue on merits. As the Commissioner (Appeals) has not decided the issue on merits, therefore, order passed by the first appellate authority is set-aside - Matter remanded back - Decide .....

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