2008 (7) TMI 637

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..... dhwa, Member (J)]. Inasmuch as the entire duty demand stands deposited along with deposit of 25% penalty amount, we dispense with the condition of pre-deposit of balance penalty amount and proceed to decide the appeal itself as the Commissioner (Appeals) has dismissed the appeal for non-compliance with the stay order passed by him. 2. After hearing both sides and after going through the im .....

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..... sal of the appeal for non-compliance by the Commissioner (Appeals) is also not in accordance with law. We accordingly set aside the impugned order and remand the matter to the Commissioner (Appeals) for decision on merits without insisting for any further pre-deposit. Appeal as well as stay application stands disposed of in the above manner. (Dictated and pronounced in the open Court on 3-7-2008 .....

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