https://www.taxtmi.com/caselaws?id=375726 The Tribunal remanded the case to the Commissioner (Appeals) for a decision on merits, setting aside the dismissal of the appeal due to non-compliance with pre-deposit requirements. The appellant's submission of an affidavit and bank confirmation of fund transfer fulfilled the mandatory pre-deposit condition under the Customs Act. Discrepancies in the service of the Order-in-Original and proof of delivery led to doubts about timely filing. The appeal was allowed for further consideration, emphasizing the significance of statutory compliance and procedural correctness in appeal processes. en-us Wed, 23 Jan 2019 00:00:00 +0530 Mon, 25 Feb 2019 05:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375726 The Tribunal remanded the case to the Commissioner (Appeals) for a decision on merits, setting aside the dismissal of the appeal due to non-compliance with pre-deposit requirements. The appellant's submission of an affidavit and bank confirmation of fund transfer fulfilled the mandatory pre-deposit condition under the Customs Act. Discrepancies in the service of the Order-in-Original and proof of delivery led to doubts about timely filing. The appeal was allowed for further consideration, emphasizing the significance of statutory compliance and procedural correctness in appeal processes. Case-Laws Service Tax Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375726