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TMI Blog2020 (3) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of Section 129E of the Customs Act, 1962. Before this Tribunal, the appellant has deposited the directed amount vide order of this Tribunal dated 08.04.2014. Since the issue has not been considered on merit by the learned Commissioner (Appeals), the matter is remanded to the learned Commissioner (Appeals) to decide the case on merit. Appeal allowed by way of remand. - Customs Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al for non-compliance with the direction of pre-deposit under Section 129E of the Customs Act, 1962. He submits that the learned Commissioner (Appeals) directed them to deposit a total amount of ₹ 3.00 lakhs within three weeks from the date of interim order i.e. 10.12.2013. Since the appellant failed to deposit the said amount, the appeals were dismissed for non-compliance with the provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. We find that the Commissioner (Appeals) has not decided the appeal on merit but dismissed the appeal for non-compliance with the provisions of Section 129E of the Customs Act, 1962. Before this Tribunal, the appellant has deposited the directed amount vide order of this Tribunal dated 08.04.2014. Since the issue has not been considered on merit by the learned Commissioner (Appeals), follow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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