2023 (5) TMI 1021

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....uthorised Representative for the respondent ORDER BINU TAMTA: The appellant has filed this appeal against the order of the Commissioner (Appeals) dated 22.12.2020 whereby he dismissed the appeal on account of non-deposit of the pre-deposit amount of 7.5% as required. 2. The appellant, a cooperative society is engaged in the manufacture of sugar and molasses falling under chapter 17 and 23 of C....

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....nder the GST regime. Hence, the present appeal has been filed before this Tribunal. 4. I have heard the learned counsel for the appellant and also the Authorised Representative for the revenue and perused the records of the case. 5. The appellant has now deposited the mandatory pre deposit of 10% of the disputed amount. Since the appeal has been dismissed by the Commissioner (Appeals) only on th....