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TMI Blog2020 (10) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... lant Shri K.Choudhury, Superintendent (Authorized Representative) for the Respondent ORDER P.K.CHOUDHARY : This is second round of litigation before the Tribunal. The Tribunal in the earlier Order being F/O/75681/2017 dated 31.01.2017 had observed as under:- "4. I find from the impugned order that the appellant clarified the differential quantity and produced "inter-Office Memo" dated 31 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing out tests or any other process not amounting to manufacture, to any other premises, whether or not registered, and after carrying out such tests or any such others may allow. But in the instant case, the assessee not produced any documents. So, from the above, it is clearly established that the assessee cleared glass bottles without obtaining any permission from the Commissioner. So, the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operandi' of the assessee's business and brushing aside all the documentary evidences on record has re-confirmed the demand. On appeal the learned Commissioner(Appeals) without going into the merits of the case has rejected the appeal for the alleged non- compliance of the mandatory pre-deposit. Learned Commissioner(Appeals) while rejecting the appeal for non-compliance of pre-deposit under secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be the adequate amount of compliance with the provisions of section 35F. 4. In view of the above discussions, it would be appropriate to remand the matter to the lower appellate authority to decide the appeal on merits without insisting on any further pre-deposit. All issues are kept open. Both sides are at liberty to place evidences in their favour. The appeal is allowed by way of remand to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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