2014 (4) TMI 1030

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..... . Neeralagi, Adv. JUDGMENT These appeals are preferred against the order passed by the Tribunal, who declined to waive the pre-deposit which is a condition precedent for maintaining an appeal. 2. Learned Counsel for the appellants submitted that on an earlier occasion, the very same Tribunal has granted the said benefit, entertained the appeal and the matter was remanded back to the appellate a .....

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..... operly going into the question involved. However ultimately, the matter was remanded to the appellate authority. The appellate authority after considering the rival contentions has passed the detailed order giving reasons for declining the benefit to the appellant. Now it is that order which is under challenge before the Tribunal. We do not see any justification to waive the pre-deposit or. otherw .....

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..... e merits of the appeal should not be taken into consideration as a binding precedent while deciding the appeal on merits. The tribunal shall consider the matter on merits and in accordance with law, ignoring the observations made by it in the impugned order, that would meet the ends of justice. Accordingly, the appeal is dismissed. Four weeks time is granted to the appellant to make the pre-depos .....

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