2002 (3) TMI 731

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....hri A. Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - This appeal is against the order of the Commissioner (Appeals) dismissing the appeal before him for failure to deposit the amount that he had ordered. 2. We have heard the counsel for the appellant and the departmental representative. 3. Since the Commissioner (Appeals)'s order was on account of....

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.... in fact addressed on the grounds for rejection by the Commissioner (Appeals) in the matter now before us Remanding the case back to the Commissioner (Appeals) for the procedure of deposit to be followed will thus be a pointless exercise. The Commissioner (Appeals) is bound to follow and give effect to, the ratio of our decision in appeal E/843/00. Therefore we take up the appeal itself for dispos....