2020 (10) TMI 472

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....Chartered Accountant for the Appellant Shri K.Choudhury, Superintendent (Authorized Representative) for the Respondent ORDER P.K.CHOUDHARY : This is second round of litigation before the Tribunal. The Tribunal in the earlier Order being F/O/75681/2017 dated 31.01.2017 had observed as under:- "4. I find from the impugned order that the appellant clarified the differential quant....

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....ed in his factory, without payment of duty, for carrying out tests or any other process not amounting to manufacture, to any other premises, whether or not registered, and after carrying out such tests or any such others may allow. But in the instant case, the assessee not produced any documents. So, from the above, it is clearly established that the assessee cleared glass bottles without obtainin....

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....udicating authority instead of appreciating the 'modus operandi' of the assessee's business and brushing aside all the documentary evidences on record has re-confirmed the demand. On appeal the learned Commissioner(Appeals) without going into the merits of the case has rejected the appeal for the alleged non- compliance of the mandatory pre-deposit. Learned Commissioner(Appeals) while rejecting th....