Commissioner dismisses appeal for non-deposit of duty demand. Order set aside, matter remanded for merits.

The appeal was dismissed by Commissioner (Appeals) for non-deposit of 7.5% of duty demand. Appellant deposited 10% for Tribunal appeal, meeting deposit requirement. Order set aside, matter remanded to Commissioner (Appeals) for decision on merits.

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The appeal was dismissed by Commissioner (Appeals) due to non-deposit of 7.5% of the confirmed duty demand. The appellant has now deposited 10% for filing the appeal before the Tribunal, satisfying the deposit condition. The order is set aside, and the matter is remanded to Commissioner (Appeals) for decision on merits.

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