9911796707
TMI Blog2013 (12) TMI 1617X X X X Extracts X X X X X X X X Extracts X X X X ..... r (J) Shri D.H. Nadkarni, Advocate, for the Appellant. Shri D.D. Joshi, Supdt. (AR), for the Respondent. ORDER [Order per : P.R. Chandrasekharan, Member (T)]. - The appeals, stay petitions and COD application are directed against Order-in-Appeal No. MISC/PVR/ 103/NGP/2013, dated 11-7-2013 passed by Commissioner of Central Excise Customs (Appeals), Nagpur wherein the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt was required to buy the Jarda from the manufacturer and sell the same to various dealers and retailers. There was an agreement between the manufacturer and the appellant appointing the appellant as wholesale distributor. As per the agreement, the appellant was entitled to receive trade discount of ₹ 47.50 on sale of 1000 pudis of weight ranging from 1 gm to 10 gms and a trade discount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant preferred an appeal before the lower appellate authority. The lower appellate authority vide order dated 11-7-2013 directed the appellant to make a pre-deposit of entire amount of service tax along with interest. Inasmuch as the appellant failed to comply with the pre-deposit order, the appeal was dismissed for non-compliance of the conditions of the stay order without going into th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it of entire service tax along with interest is not sustainable in law. Accordingly, we set aside the same. 4. Inasmuch as the appeal has not been decided on merits by the lower appellate authority, the matter has to go back to the lower appellate authority for consideration of appeal on merits. Accordingly, we remand the matter back to lower appellate authority for consideration of the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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