2011 (8) TMI 173

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..... this juncture, without going into merits of the case, we find that it would meet the ends of justice, if the appellant is directed to deposit the entire amount of duty involved i.e. Rs. 1,64,416/-. Accordingly, the appellant is directed to deposit Rs. 1,64,416/- On such compliance being reported, learned Commissioner (Appeals) is directed to restore the appeal to its original number in his records .....

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..... find that the appeal itself can be decided at this stage as the issue lies in a narrow compass. In view of this, we allow the stay petition and take up the appeal for decision. 4. The first appellate authority has dismissed the appeal for non compliance with the provisions of Section 35F and with the stay order wherein he has directed the appellant to make a pre-deposit of an amount of Rs. 5, .....

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