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    <title>2023 (5) TMI 1021 - CESTAT NEW DELHI</title>
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    <description>The appeal against the Commissioner (Appeals) order was dismissed for non-depositing the required pre-deposit amount. The appellant, a cooperative society in the sugar and molasses industry, faced a demand for credit reversal, penalty, and interest. After depositing 10% of the disputed amount, the Tribunal remanded the case back to the Commissioner (Appeals) for a fresh hearing on merits, considering the appellant&#039;s compliance with the deposit requirement and reliance on a Supreme Court decision. The impugned order was set aside, and the appeal was allowed for further consideration.</description>
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      <title>2023 (5) TMI 1021 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=438214</link>
      <description>The appeal against the Commissioner (Appeals) order was dismissed for non-depositing the required pre-deposit amount. The appellant, a cooperative society in the sugar and molasses industry, faced a demand for credit reversal, penalty, and interest. After depositing 10% of the disputed amount, the Tribunal remanded the case back to the Commissioner (Appeals) for a fresh hearing on merits, considering the appellant&#039;s compliance with the deposit requirement and reliance on a Supreme Court decision. The impugned order was set aside, and the appeal was allowed for further consideration.</description>
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