2012 (7) TMI 353

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..... S.K.Gaule.   1. Applicant filed these applications for waiver of pre-deposit of Rs.45,04,408/-(Rupees Forty Five Lakhs Four Thousand Four Hundred and Eight only) along with Education Cess of Rs.89,375/-(Rupees Eighty Nine Thousand Three Hundred and Seventy Five only) and Rs.32,93,055/-(Rupees Thirty Two Lakhs Ninety Three Thousand and Fifty Five only) respectively and equal amount of penalty .....

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..... gainst them on similar facts and circumstances have been set aside by ld.Commissioner(Appeals) vide his order No.98/Kol-VII/2011 dated 24.10.2011.   3. After hearing both sides we find that appeals itself can be disposed at this stage. Undisputedly the ld.Commissioner has not decided the issue on its merits. On similar facts and circumstances the demands for subsequent period have been set a .....

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