2013 (1) TMI 68

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..... before the adjudicating authority & have raised this point before the first appellate authority. Thus interest of justice demands that appellant should be allowed to raise this point before the adjudicating authority in order to get an order on the merits of the issue - direct the appellant to deposit an amount of Rs. 1,00,000/- within a period of four weeks from today and report compliance t .....

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..... compass and hence the application for waiver of pre-deposit of amounts involved is allowed and appeal itself is taken up for disposal. 5. The entire issue involved in this case is regarding ineligibility for availment of abatement by the appellant. It is seen from the records that the appellant has not agitated the issue of eligibility of abatement of 67% on the materials supplied by them for .....

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..... e adjudicating authority in order to get an order on the merits of the issue. We find that appellant should be put to some terms in order to ensure that he appears before the adjudicating authority and takes up this point in its correct perspective. Accordingly, we direct the appellant to deposit an amount of Rs. 1,00,000/- (Rupees one lakh only) within a period of four weeks from today and report .....

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