https://www.taxtmi.com/caselaws?id=264428 An appeal dismissed by the Commissioner (Appeals) for non-compliance with the pre-deposit requirement was held fit for remand because the dismissal was not supported by a proper examination of the pre-deposit issue. The Tribunal also noted that the appellant's limitation plea had not been considered by the lower authorities, and the reference to merits was made without real discussion of the substantive grounds. The appropriate course was to direct compliance with the pre-deposit requirement and then have the Commissioner (Appeals) hear and decide the appeal on merits. en-us Wed, 10 Jun 2015 00:00:00 +0530 Wed, 09 Sep 2015 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264428 An appeal dismissed by the Commissioner (Appeals) for non-compliance with the pre-deposit requirement was held fit for remand because the dismissal was not supported by a proper examination of the pre-deposit issue. The Tribunal also noted that the appellant's limitation plea had not been considered by the lower authorities, and the reference to merits was made without real discussion of the substantive grounds. The appropriate course was to direct compliance with the pre-deposit requirement and then have the Commissioner (Appeals) hear and decide the appeal on merits. Case-Laws Service Tax Wed, 10 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264428