Pre-deposit compliance through credit register debit accepted, so the appeal could not be rejected for want of cash deposit.

Debit of duty in RG 23A Part II was treated as sufficient compliance with the pre-deposit requirement where the assessee was a Large Taxpayer Unit. Fresh cash deposit was held unnecessary, and rejection of the appeal for want of cash payment was not justified. The appeal had to be considered on merits, and the matter was remanded to the Commissioner (Appeals) for decision without insisting on any further deposit.

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Issues: Whether the amount debited in RG 23A Part II of one unit of an assessee registered as a Large Taxpayer Unit could be treated as sufficient pre-deposit for the appeal relating to another unit, so that dismissal for want of cash deposit was unsustainable.

Analysis: The amount demanded had already been debited in RG 23A Part II and the assessee was recognised as a Large Taxpayer Unit. In that situation, insistence on a fresh cash deposit was held to serve no useful purpose. The Tribunal treated the debit made in the credit register as compliance with the pre-deposit requirement and found that the Commissioner (Appeals) ought to have considered the appeal on merits rather than rejecting it for non-compliance.

Conclusion: The debit entry was accepted as valid pre-deposit and the matter was remanded to the Commissioner (Appeals) for decision on merits without insisting on any further deposit.

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