2020 (2) TMI 999

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....ICAL) Written Submissions, for the Appellant Shri Sandeep Kumar Singh, Deputy Commissioner Authorised Representative for the Respondent ORDER PER: ARCHANA WADHWA After hearing the learned A.R. and after going through the impugned order and written submissions filed by the appellant, we note that the Commissioner (Appeals) has rejected the appeal on the ground of mandatory pre-deposit in term....

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....pre-deposit. 4. Commissioner (Appeals) did not find favour with the above contention of the assessee and observed that the said deposit made by the appellant during the course of investigation cannot be treated as pre-deposit, inasmuch as, the demand confirmed against the appellant was without considering the said deposit made by the appellant. 5. On careful consideration of the submissions, we....