2012 (6) TMI 341

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..... o deposit Rs 3 lacs within eight weeks 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 further pre-deposit. .....

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..... icants are directed to deposit Rs.3.00 lakhs within eight weeks and report compliance on 25.7.2012. 3. After hearing both sides, we find the appeal itself can be disposed of at this stage. Therefore, after waiving the requirement of predeposit of balance amount, we take up the appeal for disposal. We find that the ld. Commissioner (Appeals) has not decided the case on its merits. Therefore, we .....

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