2010 (1) TMI 1013

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..... for waiver of pre-deposit of the following amounts :- Stay/Appeal No. Duty (Rs.) Penalty (Rs.) St/659/09 E/968/09 4,03,982/- (i) 4,03,982/- (ii) 5000/- St/660/09 E/969/09 87,636/- (i) 87,636/- (ii) 2000/- 2. Heard both sides and perused the records. 3. This is s .....

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..... s are set aside and the matter remanded to the Commissioner (Appeals) to take up the matter on merits and decide the case within four months from the date of receipt of this order by following the Principles of Natural Justice. In the de novo proceedings, the Commissioner (Appeals) has taken up the matter and decided on merits but has not considered the view taken by the Bench on point that the .....

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