https://www.taxtmi.com/caselaws?id=442011 The High Court set aside the Commissioner (Appeals)'s decision to dismiss an appeal due to delay in making the mandatory pre-deposit, emphasizing that the pre-deposit is required for the "entertainment of appeal" and not for the "filing of appeal." The Court ruled that the appellant could make the deposit while the appeal is pending. The judgment allowed the appeal, remanding the matter for reconsideration on its merits, stressing the importance of a well-reasoned order within three months. en-us Thu, 17 Aug 2023 00:00:00 +0530 Tue, 22 Aug 2023 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442011 The High Court set aside the Commissioner (Appeals)'s decision to dismiss an appeal due to delay in making the mandatory pre-deposit, emphasizing that the pre-deposit is required for the "entertainment of appeal" and not for the "filing of appeal." The Court ruled that the appellant could make the deposit while the appeal is pending. The judgment allowed the appeal, remanding the matter for reconsideration on its merits, stressing the importance of a well-reasoned order within three months. Case-Laws Central Excise Thu, 17 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442011