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2009 (5) TMI 396

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..... KUMAR, TECHNICAL MEMBER B.L. Narsimhan for the Appellant. A.K. Madan for the Respondent. ORDER D.N. Panda, Judicial Member - Ld. Counsel Shri B.L. Narsimhan submits that during pendency of the appeal before ld. Commissioner (Appeals), the appellant had moved a stay application. That was disposed by an order dated 22-10-2008. Being aggrieved by that order, the appellant moved an application for .....

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..... category of manpower recruitment/supply agency. This aspect of the matter was decided by the ld. Commissioner (Appeals) against the appellant and appeal was dismissed by the ld. Commissioner (Appeals) by order dated 12-12-2008 while rejecting the modification application. 3. Ld. DR supports the order of the authorities below and submits that the decision of the Tribunal made earlier may not be h .....

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..... ot decided the matter on merit. 5. In view of our aforesaid observations, we direct the ld. Commissioner (Appeals) to hear the appeal on merit and pass a reasoned speaking order dealing entire pleading of the appellant considering the evidence on record. Since we have decided to send the matter back to ld. Commissioner (Appeals) we dismiss the stay application and dispose both appeal and stay in .....

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