https://www.taxtmi.com/caselaws?id=250661 The High Court held that the Commissioner (Appeals) lacked the power to review the order of pre-deposit, upholding the Tribunal's dismissal of the appeal on that basis. However, the Court found that the Tribunal erred in not considering the merits of the case before dismissing the appeal for non-compliance with the pre-deposit order. The Court emphasized the need for a meticulous review of applications for waiver of pre-deposit and remanded the case back to the Tribunal for reconsideration of the pre-deposit issue. The appeal was allowed in favor of the assessee with no order as to costs. en-us Fri, 25 Jul 2014 00:00:00 +0530 Tue, 12 May 2015 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250661 The High Court held that the Commissioner (Appeals) lacked the power to review the order of pre-deposit, upholding the Tribunal's dismissal of the appeal on that basis. However, the Court found that the Tribunal erred in not considering the merits of the case before dismissing the appeal for non-compliance with the pre-deposit order. The Court emphasized the need for a meticulous review of applications for waiver of pre-deposit and remanded the case back to the Tribunal for reconsideration of the pre-deposit issue. The appeal was allowed in favor of the assessee with no order as to costs. Case-Laws Central Excise Fri, 25 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250661