2012 (4) TMI 41

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..... Wadhwa, Shri Rakesh Kumar, JJ. Rep. by Sh. Kamaljeet Singh, Advocate for the appellants.   Rep. by Sh. S. R. Meena, DR for the respondent.   Per: Archana Wadhwa:   After hearing bo .....

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..... l stay was granted. By applying the ratio, we allow the stay petition and proceed to decide the appeal.   3. The Commissioner (Appeals) has not decided the appeal, we set aside the impugned orde .....

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