https://www.taxtmi.com/caselaws?id=767177 CESTAT Allahabad allowed appellant's appeal by way of remand after Commissioner (Appeals) dismissed appeals for want of pre-deposit. The appellant had made pre-deposit through DRC-03 but it was not considered proper pre-deposit. Tribunal relied on D D Interiors case where Delhi HC held appeals cannot be rejected merely for depositing on wrong account when integrated portal was unavailable. Matter remanded to Commissioner (Appeals) for decision on merits without revisiting mandatory pre-deposit issue. en-us Tue, 04 Mar 2025 00:00:00 +0530 Wed, 12 Mar 2025 09:06:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767177 CESTAT Allahabad allowed appellant's appeal by way of remand after Commissioner (Appeals) dismissed appeals for want of pre-deposit. The appellant had made pre-deposit through DRC-03 but it was not considered proper pre-deposit. Tribunal relied on D D Interiors case where Delhi HC held appeals cannot be rejected merely for depositing on wrong account when integrated portal was unavailable. Matter remanded to Commissioner (Appeals) for decision on merits without revisiting mandatory pre-deposit issue. Case-Laws Central Excise Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767177