2015 (12) TMI 82

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....chana Wadhwa, Judicial Member And Sh. Rakesh Kumar, Member ( Technical ) For the Appellants : Sh. S. Anantham, Advocate & Ms. R. Lalitha, Adv For the Respondent : Sh. Ranjana Jha, Jt. CDR ORDER Per Archana Wadhwa The present appeal is against AD-Interim Order passed by Commissioner (Appeals) vide which he has directed the appellant to deposit 50% of the confirmed amount of duty of R....

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....ay to the appellant. By following the same, we are of the view that the stay order passed by the Commissioner directing applicant/appellant to deposit 50% of the confirmed duty and the subsequent order of dismissal of non-compliance are required to be set aside and the matter is required to be remand to Commissioner (Appeals) for decision on merit without insisting on any pre-deposit. Accordingly,....