2013 (12) TMI 1270

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..... st. As the impugned order is passed without considering the merits of the case, we feel that the matter should be heard on merits by the Commissioner (Appeals) and thereafter pass an appropriate order on merits of the case. In view of this observation, we remand the matter back to the Commissioner (Appeals) for deciding the issue on merits without insisting any pre-deposit for hearing the appeal - .....

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..... ervising, measurement and quality check and to make payments on their behalf of their principal to supplier/contractors. We find that prima facie the activity undertaken by the appellant does not come under the category of Commercial Indl. Const. Service. Therefore, after waiving the requirement of pre-deposit of disputed amounts, we have taken up the appeal for final disposal. 4. Further we .....

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