2015 (10) TMI 1248

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..... For the Petitioner : Shri K.S. Jain, M.D For the Respondent : Shri R. Subramaniyam, AC (AR) ORDER Per R. Periasami 1. As the issue lies on a narrow compass, after dispensing with the requirement of predeposit, the main appeal is taken up for hearing and disposal. 2. After hearing both sides, we find that Commissioner (Appeals) in the impugned Order No.17 to 19/2015 dt.2.1.2015 ....

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....eposited the mandatory penalty by debiting in RG-23 Account and also taking into account further debit of an amount of Rs. 9,434/- (2.5% of the demand) as predeposit before this Tribunal, we are of the view that appellants have complied with the predeposit whereas the Commissioner (Appeals) dismissed the appeal for non compliance of interim order and not decided the issue on merits. The delay in m....