2018 (3) TMI 24

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....sioner (AR), for Respondent ORDER Per: S.S. Garg The present appeal is directed against the impugned order dated 28.11.2014 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has dismissed the appeal of the appellant for non-compliance of the pre-deposit ordered by him. 2. Briefly the facts in the present case are that the appellant had provided real estate agent s....

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....as confirmed amounting to Rs. 6,32,162/- along with interest and penalty. Aggrieved by the said order, the appellant filed appeal before the Commissioner (Appeals). The Commissioner (Appeals) directed the appellant to make a pre-deposit of Rs. 65,000/- towards demand of duty and interest and further to make a pre-deposit of Rs. 45,000/- towards penalty by 15^th of November 2014 and when the said p....

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.... of the pre-deposit of the said amount as per the direction of the Commissioner (Appeals) within the time given by him. 5. In view of these facts, we are of the considered opinion that dismissing the appeal for non-compliance of pre-deposit is not sustainable in law as the appellant has in fact complied with the order passed by the Commissioner (Appeals) regarding the pre-deposit. Therefore, we....