2013 (7) TMI 402

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..... r of Pre-deposit – Remanded the case back to Commissioner(A) with a request to dispose the case on its merits without insisting on any predeposit – Decided in favor of Assessee. - E/2606/2012 - - - Dated:- 5-2-2013 - Mr. P.G. Chacko and Mr. B.S.V. Murthy, JJ. For the Appellant: Mr. V.B. Gaikwad, Advocate For the Respondent: Ms. Sabrina Cano, Superintendent(AR) JUDGEMENT Per: .....

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..... Appeals) also dismissed the assessee s appeal in the absence of evidence of predeposit, without adverting to the merits of the case. 3. The learned counsel for the appellant has claimed prima facie case against the direction of the lower appellate authority for predeposit. He submits that, on merits, the appellant has a prima facie case against the demand confirmed against them by the original a .....

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