2020 (3) TMI 314

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....NICAL) Shri Bipin Garg, Advocate - for the appellant. Dr. Radhe Tallo, Authorized Representative (DR) - for the Respondent. ORDER JUSTICE DILIP GUPTA This appeal seeks to assail the order dated 4 November 2015 passed by the Commissioner (Appeals), rejecting the appeal filed by the appellant against the order dated 27 July 2014 passed by the Additional Commissioner by which the deman....

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....deposited by the appellant before this Tribunal as pre-deposit can be considered as a pre-deposit before the Commissioner (Appeals). 4. The learned Authorized Representative for the Department has, however, supported the impugned order and has stated that it was obligatory on the part of the appellant to have first pressed the waiver application instead of arguing the appeal on merit. Thus, the....