2015 (7) TMI 192

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..... s non-compliance with the direction within the time permitted by this Tribunal - It is seen that the delay is about 6 days in depositing the amount of pre-deposit. In the interest of justice, the delay is condoned and the matter is remanded back to the Commissioner (Appeals) to hear the assessee and dispose off the appeal on merits - Decided in favour of assessee. - Application No. E/S/96665/14 i .....

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..... 3. As per the impugned order, the Commissioner (Appeals) has recorded that in terms of order of the Tribunal, the deposit was required to be made on or before 20.3.2014 whereas the deposit has been made on 25.3.2014 and accordingly, the same was considered as non-compliance with the direction within the time permitted by this Tribunal. Accordingly, the appeal was dismissed by the Commissioner (A .....

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