2012 (6) TMI 120

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..... d that:- Applicants are directed to deposit Rs 2 lacs and report compliance on stipulated date directly to Commissioner(Appeals). After waiving the requirement of pre-deposit of balance amount, it is held that since Commissioner(Appeals) has not decided the issues on merits. Therefore the case is remanded to Commissioner(Appeals) for deciding the issue on its merits without insisting for any furth .....

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..... upees two lakhs only). 3. After hearing both sides, we find the appeal itself can be disposed of at this stage. Therefore, after waiving the requirement of balance amount to all dues adjudged, we take up the appeal for disposal. We find that the ld. Commissioner (Appeals) has not decided the case on its merits. Therefore, we remand the case to the ld. Commissioner (Appeals) to decide the case .....

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