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2024 (9) TMI 1025

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..... without going into its merits - HELD THAT:- The provisions towards Pre-deposit under Section 35F were amended w.e.f. 06.08.2014. Learned Counsel submits that as per this, the Appellant is required to pay total 10% of the litigated amount when the matter is taken up for Hearing before the Tribunal. This condition has been fulfilled by them since they have made payment of Rs.4,13,960/- by way of ch .....

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..... same is sufficient to hear the appeal on merit.' The matter remanded back to the Commissioner (Appeals) to take up the Appeal on record and decide the issue on merits. - MR. R. MURALIDHAR (JUDICIAL) AND MR. A.K. JYOTISHI, MEMBER (TECHNICAL) Shri Ch. Sumanth, Advocate for the Appellant. Shri B. Sangameshwar Rao, AR for the Respondent. ORDER This Appeal has been filed by the Appellant, being .....

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..... .f. 06.08.2014. Learned Counsel submits that as per this, the Appellant is required to pay total 10% of the litigated amount when the matter is taken up for Hearing before the Tribunal. This condition has been fulfilled by them since they have made payment of Rs.4,13,960/- by way of challan. 4. We take the view that this amount is sufficient Pre-deposit for Hearing the case by the Commissioner (Ap .....

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..... following judgments:- Niraj Gyanchand Jain 2017 (4) TMI 894 CESTAT Sridhar Metal 2015 (4) TMI 489- CESTAT Maneesh Export - 2015 (6) TMI 405 CESTAT Nimbus Communications Ltd 2016 (44) STR 578 (Bom.) Barijoriwala Rolling Mills Pvt Ltd 2016 (7) TMI 125-Rajasthan High Court Puri Brothers 2016 (6) TMI 13 Rajasthan High Court Jain Poles Industries 2016 (3) TMI 1086 Rajasthan High Court 4. We have caref .....

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