https://www.taxtmi.com/caselaws?id=235433 The judgment dismisses the appellant's appeal for failure to make a pre-deposit and emphasizes the need for the Commissioner (Appeals) to hear the appeal on its merits. The decision remands both matters to the Commissioner (Appeals) to allow the appellant to present arguments and address the issues raised in the appeal and citations relied upon. en-us Tue, 04 Jun 2013 00:00:00 +0530 Tue, 23 Jul 2013 10:23:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235433 The judgment dismisses the appellant's appeal for failure to make a pre-deposit and emphasizes the need for the Commissioner (Appeals) to hear the appeal on its merits. The decision remands both matters to the Commissioner (Appeals) to allow the appellant to present arguments and address the issues raised in the appeal and citations relied upon. Case-Laws Service Tax Tue, 04 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235433