https://www.taxtmi.com/caselaws?id=468019 Where the first appellate authority rejected an appeal solely for alleged non-compliance with the statutory pre-deposit requirement, the Tribunal held that the matter should be remanded because the pre-deposit had already been made before the further appeal was filed. The appeal had not been decided on merits by the Commissioner (Appeals), so fresh adjudication on merits was directed without reopening limitation. The effect was that the dismissal by the first appellate authority was set aside in substance and the dispute was returned for merits-based consideration. en-us Thu, 08 Aug 2024 00:00:00 +0530 Mon, 13 Apr 2026 21:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468019 Where the first appellate authority rejected an appeal solely for alleged non-compliance with the statutory pre-deposit requirement, the Tribunal held that the matter should be remanded because the pre-deposit had already been made before the further appeal was filed. The appeal had not been decided on merits by the Commissioner (Appeals), so fresh adjudication on merits was directed without reopening limitation. The effect was that the dismissal by the first appellate authority was set aside in substance and the dispute was returned for merits-based consideration. Case-Laws Service Tax Thu, 08 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468019