2004 (5) TMI 346

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..... , JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. After hearing both sides for some time, on the application for waiver of pre-deposit of duty of Rs. 3,22,824/- and penalty of equal amount, we find that it is possible to hear and decide the appeal itself and hence after waiving pre-deposit, we proceed to dispose of the appeals itself with the consent of both sides .....

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..... the appellants that they were not heard on their modification application and that the appeal also has been dismissed for non-compliance without hearing them, is well founded. We therefore set aside the impugned order and remand the case to the Commissioner (Appeals) for passing fresh orders first, on the application filed for modification of the stay order, after extending a reasonable opportunit .....

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