2024 (9) TMI 1025

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....ri B. Sangameshwar Rao, AR for the Respondent. ORDER This Appeal has been filed by the Appellant, being aggrieved by the OIA No. 35/2014-15 dt.21.07.2014, after making Pre-deposit 10% of the litigated amount for which they have enclosed challan at Pg.41 of the Appeal Papers. 2. Learned AR submits that the impugned order was passed by the Commissioner (Appeals) on the ground that Pre-deposit of ....

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.... 4. We take the view that this amount is sufficient Pre-deposit for Hearing the case by the Commissioner (Appeals). 5. Similar issue was before the Ahmedabad Bench of this Tribunal in the case of Accra Pac India Pvt Ltd (Final Order No.A/11911/2023 dt.11.09.2023), wherein it was held as under:- "2. Shri Ambarish Pandey, learned Counsel appearing on behalf of the appellant submits that while pa....

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....sthan High Court * Puri Brothers - 2016 (6) TMI 13 - Rajasthan High Court * Jain Poles Industries - 2016 (3) TMI 1086 - Rajasthan High Court 4. We have carefully considered the submission made by both sides and perused the record. We find that though at the time of passing the said order by the Commissioner (Appeals) the amended provision of Section 35 F was not in force. However, in the mat....