2009 (12) TMI 545

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..... by Commissioner (Appeals) for default in pre-deposit – and absence of request for waiver of pre-deposit - no Appellant shall prefer to cause prejudice to himself. But for ignorance of law – matter remanded back to Commissioner (Appeals) to decide the appeal on merits – disposal of appeal accordingly - ST/782/2009 - ST/274/2009 - Dated:- 7-12-2009 - S/Shri M. Veeraiyan, Member (T) and D.N. Pand .....

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..... sit, appeal may be heard. 2. Learned DR opposes to the submission of the learned authorised representative for the appellant. He submits that the appeal was dismissed by the learned Appellate authority for the reason that neither there was any pre-deposit made by the Appellant nor any application for waiver of pre-deposit was made to that Authority. Therefore, he submits that appeal of the .....

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