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2020 (1) TMI 112
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....llant Mr. P. Juneja, Authorised Representative for the Respondent ORDER RACHNA GUPTA 1. The present appeal has been filed to assail the order in appeal bearing no. 000-403/2018-19 dated 26.03.2019 vide which the appeal of the assessee has been rejected for want of mandatory pre-deposit of 7.5% of the amount of refund as was directed to be recovered from the assessee vide order in origi....
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.... original no. 01/DC(Custom)/ICD Ratlam dated 12.12.2018. The appeal thereof was rejected vide order under challenge for statutory non compliance on part of the appellant. 3. I have heard Mr. Awadesh Kumar Pandey, Advocate for the appellant Mr. P. Gupta, Authorised Representative for the Respondent. 4. It is submitted on behalf of the learned counsel for the appellant that the account of appe....
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....019. Section 129 E is a mandatory statutory provision. Since admittedly the amount of pre deposit was not made at the time of filing the appeal before the Commissioner (A), there is no infirmity in the order dismissing the appeal by the Commissioner on that ground. The present appeal is accordingly prayed to be dismissed. 6. After hearing both the parties and perusing the order under challenge,....