2011 (3) TMI 1230

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..... ate authority has not passed an order on merits of the case. Hence, we are precluded from taking any view on the merits of the case - Since the issue involved in this case seems to be arguable one and in our considered view, the matter seems to be a highly debatable one - Appeal is allowed by way of direction to deposit 50% of the amount - E/3895 & 3954/03 - - - Dated:- 1-3-2011 - Mr. M.V. Ra .....

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..... on, the Ld. Commissioner (Appeals) has dismissed the appeal for non-compliance. 5. On perusal of the records, we find that the issue needs to be considered by the Ld. Commissioner (Appeals) in denovo proceedings and he has not passed any orders on merits of the case. It is settled law, that the Tribunal cannot pass an order on merits if first appellate authority has not passed an order on m .....

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