2013 (7) TMI 591

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....ppellant: Mr. G. Natarajan, Advocate For the Respondent: Mr. R. K. Singla, Commissioner (AR) JUDGEMENT Order Per: D. N. Panda Learned counsel says that the learned appellate authority below dismissed the appeal of the appellant for failure to make pre-deposit as ordered by him. It is also his submission that the appellant has fair chance of success if the ratio laid down in the foll....

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....l on the maintainability. Therefore, considering the decisions of the Tribunal in the cited decisions, it would be proper for the learned Commissioner (A) to dispense with pre-deposit and hear the appeal without insisting the same, so that the appellant shall not be deprived of the process of justice. 4. Decision as above calls for remand of both the matters to learned Commissioner (Appeals) to....