PRERNA SPECIALITY CHEMICALS Vs. STATE OF GUJARAT

JUDGEMENT

(1.) All these appeals arise out of a common order of the Tribunal dated 29.7.2015 dismissing the appeals of the appellant against the order of predeposit made by the Commissioner (Appeals). The Commissioner (Appeals) insisted that the appellant for all three years deposit the entire amount of duty with interest only upon which the appeals would be entertained on merits. The Tribunal confirmed the decision of Commissioner(Appeals) making the following observations :

(2.) Learned counsel for the appellants pointed out that the assessment orders were passed by the Assessing Officer in absence of representative of appellant since there were some internal disputes between them. Be that as it may, assessment was made exparte.

(3.) With respect, we would have wished the Tribunal had not made such strong observations in a predeposit matter when various issues were never considered by the Commissioner (Appeals) and were not directly at issue before the Tribunal.