2000 (5) TMI 307

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..... per : Gowri Shankar, Member (T)]. These four appeals are taken up for disposal with consent of both sides after waiving diposit. 2. The Commissioner (Appeals) has dismissed the appeal before him on the ground that the appellant did not comply with the order passed on the stay application. 3. The Addl. Commissioner adjudicating upon the show cause notice issued to these persons had in his .....

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..... dependent entity, and it is difficult to see how penalty is imposed. 5. In the light of these ambiguities (which we hasten to add are our prima facie impression and are not be considered as our final view binding on anyone), we consider that the Commissioner (Appeal) ought not to have insisted upon the deposit towards duty or penalty. 6. Accordingly we allow these appeals, set aside the impugn .....

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