2011 (11) TMI 260

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..... t has filed this appeal along with a stay application on the ground that their appeal has been dismissed by the Commissioner (Appeals) for non-compliance of stay order passed by the Commissioner. 2. Heard. 3. After hearing both sides we find that the issue involved is in a narrow compass. Therefore, after granting waiver of pre-deposit of penalties imposed on the appellant, we have taken up the .....

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..... 83 of the Finance Act, 1994. Now the appellant has paid the interest also. Therefore, they have complied with the stay order passed by the Commissioner.  5. In view of the above observation, we remand the matter back to the Commissioner (Appeals) to pass an order on merit without insisting for further deposits. Appeal as well as stay application are disposed of in the above term. (Pronounc .....

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