2008 (12) TMI 471

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..... for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. The stay application and appeal are taken up together for disposal as per law, as the appeal is required to be remanded. 2. In terms of the impugned order, the appellant is required to pre-deposit a sum of Rs. 1,20,250/-. 3. Heard both sides. 4. When the matter came up for hearing, the learned Advocate informed th .....

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..... deration of the matter, we find that the Commissioner (Appeals) had already waived the pre-deposit of the penalty. The application, as can be seen from the title, is also for stay of pre-deposit of duty. In these circumstances, the Commissioner (Appeals) should have waived the duty also. The learned Advocate appearing for the appellant states that prime facie, they have a very strong case on merit .....

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