https://www.taxtmi.com/caselaws?id=405981 The Tribunal allowed the appeals by remanding the matter to the learned Commissioner (Appeals) for a reconsideration of the case on its merits. The Tribunal considered the deposit made by the appellant during the investigation as sufficient, eliminating the need for further pre-deposit. It emphasized keeping all issues open for a fair hearing and directed a time-bound completion of the de novo proceeding due to the advanced age of the appellant's proprietor, setting a deadline of six months for the decision. en-us Mon, 08 Mar 2021 00:00:00 +0530 Sat, 03 Apr 2021 08:43:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405981 The Tribunal allowed the appeals by remanding the matter to the learned Commissioner (Appeals) for a reconsideration of the case on its merits. The Tribunal considered the deposit made by the appellant during the investigation as sufficient, eliminating the need for further pre-deposit. It emphasized keeping all issues open for a fair hearing and directed a time-bound completion of the de novo proceeding due to the advanced age of the appellant's proprietor, setting a deadline of six months for the decision. Case-Laws Customs Mon, 08 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405981