2012 (8) TMI 723

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..... decided the issue on merits Appeal allowed by way of remand. - Ex.Ap.160/12 - - - Dated:- 6-7-2012 - S.K. GAULE, J. Shri Pankaj Kr. Agarwal, C.A. for the Appellant (s) Shri S.Misra, Addl.Commr.(A.R.) for the Revenue (s) 1. Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of penalty of Rs.5,00,000/-(Rupees Five Lakhs only) imposed under Rule .....

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..... the ld.Commissioner(Appeals) has not decided the issue on merits. Therefore ld.Commissioner(Appeals) is directed to decide the issue on its merits without insisting for any further pre-deposit. Needless to say a reasonable opportunity of hearing may be granted to the appellants. Appeal allowed by way of remand. Stay petition also disposed of. (Pronounced and dictated in the open court.) - .....

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