2015 (5) TMI 254

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..... the pre-deposit amount directed - Held that:- Commissioner (A) has not discussed the merits of the case and has rejected the appeal on the ground of non-compliance with the requirement of pre-deposit, therefore, considering the submissions of the appellant, I am of the prima facie view that matter should be remanded back to the Commissioner (A) for passing a reasonable and speaking order without .....

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..... f CCE, Chandigarh vs. U.B. Construction (P) Ltd. reported in 2013 (32) S.T.R. 738 (Tri.-Del.) which has not been considered by the Commissioner (A) and the appeal has been dismissed on the ground of non-payment of the pre-deposit amount directed vide Order dated 13.8.2013. He further cited the following decisions: (i) M/s. Girnar Transformers Pvt. Ltd. vs. CCE, Kanpur: 2014-TIOL-305-CESTAT-DEL. .....

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