2012 (7) TMI 142

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..... is of the goods sold to independent buyers – Held that:- Issue in which the appellant is already in contest and before the higher fora, the delay should have been condoned -Matter remanded back to the first appellate authority to reconsider the issue afresh - Appeal is allowed by way of remand - E/934/11 - - - Dated:- 28-6-2012 - Mr. M.V. Ravindran, Mr. B.S.V. Murthy, JJ. For Appellant : .....

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..... in a narrow compass as the first appellate authority has dismissed the appeal filed by the appellant only on the limitation. As correctly pointed out by the ld. counsel for an earlier period, in respect of the very same assessee, vide stay order No.S/1357/WZB/AHD/09 dated 10.08.09 we have granted an unconditional stay to the assessee on an identical issue. In view of this, we allow the stay petiti .....

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..... en condoned. Be that as it may, we find that appellant needs to be heard and appeal be disposed of by the first appellate authority on the merits of the case and hence we condone the delay in filing the appeal before the first appellate authority and remand the matter back to the first appellate authority to reconsider the issue afresh after following the principles of natural justice. We make it .....

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