TMI Blog2024 (3) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... ement to make pre-deposit - HELD THAT:- The appellate authority could not have entertained the appeal without noting the compliance with the conditions as laid down as per this section. Since the appellant has failed to comply with the conditions as laid down under this section, Commissioner (Appeal) refused to entertain the appeal and dismissed the same without considering the same on merits. Und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar Barnwal , Chartered Accountant for the Appellant Shri Manish Raj , Authorized Representative for the Respondent ORDER SANJIV SRIVASTAVA : For the reasons stated in the application for Early Hearing the same is allowed. With the consent of both the sides appeal was taken up for hearing. By the impugned order Commissioner (Appeals) has dismissed the appeal filed by the appellant stating as fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal. ➢ A pre-deposit of 10% has been made now whereas a deposit of only 7.5% was required to be made for the appeal to be considered on merits by the first appellate authority. ➢ He undertakes that the amount deposited to pre-deposit will not be claimed as refund, till the time the appeal is disposed of by Commissioner (Appeals) if the matter is remanded back. 2.3 Learned Authorized ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant has failed to comply with the conditions as laid down under this section, Commissioner (Appeal) refused to entertain the appeal and dismissed the same without considering the same on merits. 3.2 Undisputedly appellant has now made the pre-deposit of 10% for filing this appeal before CESTAT, which is more than 7.5 % of disputed tax amount, which was required to be deposited as pre-deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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