TMI Blog2015 (9) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.8.2015. Upon compliance, they shall produce the proof of deposit before Commissioner (Appeals) who shall decide the appeal on merits - Decided in favour of assessee. - Appeal No.ST/S/434/12 & ST/527/2012 - Final Order No.40622/2015 - Dated:- 10-6-2015 - Shri R. Periasami, Technical Member and Shri P.K. Choudhary, Judicial Member, JJ. For the Petitioner : Shri S. Muthuvenkatraman, Advocate For the Respondent : Shri L. Paneer Selvam, AC (AR) ORDER Per R. Periasami The present appeal is filed by appellant against Commissioner (Appeals) order who dismissed the appeal for non-compliance of predeposit under Section 35F read with Section 83 of the Finance Act. The adjudicating authority in his order dt.26.8.2011 confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter to the appellate Commissioner for denovo consideration, after passing an appropriate order as to pre-deposit. 12. We find that in pars-30 (g) of the abovesaid decision, the Tribunal has clearly held that in an appeal against the final order of the Appellate Commissioner (dismissing the appeal for failure to pre-deposit), the Tribunal will not adjudicate upon the merits of the appeal, but if the order of pre-deposit passed by the Commissioner (Appeals) in the given facts and circumstances of the case is erroneous, the Tribunal is required to set aside the order of the Appellate Authority and remand the matter to the Appellate Commissioner for de novo consideration after passing an appropriate order as to pre-deposit. We find that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arlier period which was dropped by the original authority. 5. On the other hand, Ld. A.R reiterated the order. This is a case where the LAA dismissed the appeal for non-compliance. Hence he pleaded for predeposit. 6. Heard both sides. We find that in this appeal the LAA has dismissed the appeal for non-compliance of predeposit, even though appellate authority mentioned that appeal is decided on merit. The appellate authority has not discussed the issue on merits and dismissed the appeal for non-compliance. Therefore the case to be remitted to L.A.A. We also find that appellant made a submissions before the lower authorities on limitation which was not examined. Taking into overall facts and circumstances, we direct the appellant to ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
