2013 (9) TMI 620

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..... o make a pre-deposit – on such submission Commissioner (Appeals) shall hear the appeal – decided in favour of assessee. - APPEAL No.C/1287/12 - - - Dated:- 7-1-2013 - Mr. P. R. Chandrasekharan and Mr. Anil Choudhary, JJ. For the Appellant: Shri. Vishwanathan, S, Advocate For the Respondent: Shri.V.C. Kohle, AR JUDGEMENT Per: P.R.Chandrasekharan 1. The appeal is directed aga .....

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..... ly in 20 cases and in the balance of cases, the delay was not on account of their fault but due to reasons beyond their control. 4. The Counsel was asked by this Bench whether they are willing to make a pre-deposit in this case and if so, to what extent. The Ld. Advocate submits that they are willing to make a pre-deposit of Rs.2 lakhs. Accepting the offer made by the appellant, we direct the ap .....

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