2012 (4) TMI 180

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..... (Appeals) for deciding afresh without insisting for any further pre-deposit. - Ex. Appeal No.526/06 - - - Dated:- 28-3-2012 - SHRI S. K. GAULE, DR. D. M. MISRA, JJ. Shri D. K. Nath, Dy. Commr. (A.R.) for the Department Per Shri S. K. Gaule : The appellant filed this Appeal against the Order in Appeal No.75/Kol-IV/2006 dated 30.5.2006 whereby the Commissioner (Appeals) dismissed .....

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..... . Commssioner (Appeals). 5. Undisputedly, the ld. Commissioner (Appeals) has not decided the issue on merit. Therefore, the case is remanded to the ld. Commissioner (Appeals) for deciding afresh without insisting for any further predeposit. 6. Needless to say that a reasonable opportunity of hearing may be given to both the sides. The appeal is disposed of by way of Remand. (Dictated a .....

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