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2011 (3) TMI 288

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..... mount and are willing to deposit the balance 50% of the amount within four weeks - On such deposit of the balance amount, the impugned order shall stand set aside and the matter is remanded to the Commissioner (Appeals) to consider the appeal on merits - The appeal is accordingly disposed of - E/1857 of 2010 - - - Dated:- 11-3-2011 - Shri Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ. .....

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..... .03.2009 had confirmed the demand of Rs.41,049/- along with interest and equal amount of penalty against the appellants. Being aggrieved by the said order, the appellants preferred appeal before the Commissioner (Appeals) and also filed an application for stay of the said order as also prayed for waiver of pre-deposit requirements. The Commissioner (Appeals) by his order dated 12.04.2010 directed .....

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..... er shall stand set aside and the matter is remanded to the Commissioner (Appeals) to consider the appeal on merits. In case of failure on the part of the appellant to deposit the balance 50% of the duty and penalty amount, the order which is being passed today in this appeal shall stand automatically revoked and the appeal would stand dismissed. 4. The appeal is accordingly disposed of in the .....

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