Appellate Tribunal remands case for fresh consideration after appellant's deposit. Commissioner's order set aside.

The Appellate Tribunal CESTAT, New Delhi remanded the matter back to the Commissioner for consideration on merits after the appellant deposited the balance amount of Rs. 1.5 lakhs. The Commissioner's order was set aside, and the appeal was disposed of on a short point without pre-deposit.

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The Appellate Tribunal CESTAT, New Delhi allowed the appeal by remanding the matter back to the Commissioner for consideration on merits after the appellant deposited the balance amount of Rs. 1.5 lakhs. The Commissioner's order was set aside, and the appeal was disposed of on a short point without pre-deposit.

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