TMI Blog2020 (4) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no order on merits. With the consent of both sides, we proceed to dispose the appeal itself. On perusal of records, it is seen that the Commissioner (Appeals) has not considered the merits of the case - The appeal is remanded to Commissioner (Appeals), who is directed to decide the appeal on merits. Appeal allowed by way of remand. - Customs [COD] Application No.40016 of 2020 in Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant came to know that the order has been passed. A copy of the order was then obtained and present appeal was filed before the Tribunal along with petition to condone the delay. The Commissioner (Appeals) had dismissed the appeal for non-compliance of the interim order, wherein, the appellant was directed to pre-deposit an amount of ₹ 15 lakhs, which is the total disputed demand in the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n a chance to decide the case of merits. 2. On behalf of the Authorised Representative Shri Arul C. Durairaj, Supdt., opposed the application. 3. Heard both sides. 4. On perusal of records, we find that the total demand is ₹ 15 lakhs. On appeal, the Commissioner (Appeals) vide the impugned order has dismissed the appeal as the appellant did not comply with the direction to pre-depos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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