2012 (7) TMI 325

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..... petition was called out, the assessee submits that the first appellate authority has dismissed their appeal only for non compliance of the order of pre deposit of the amounts involved. He would draw our attention to annexure D at page No. 46, the photocopy of the challan indicating that they have deposited the entire amount of duty. It is his submission that by the time they could produce the cha .....

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..... rst appellate authority in his stay order dated 06.05.2011, we find that the impugned order dismissing the appeal for non compliance needs to be set-aside and we do so.   5. In view of the forgoing, we set-aside the impugned order and remand the matter back to the first appellate authority with direction to him to take the appeal on record to its original number and dispose the same on merit .....

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