2013 (1) TMI 99

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..... inclusion of the cost of cylinders which were used for manufacturing of labels for their customers, is a question of interpretation as also a question of fact. The appellant need to be put to some condition for hearing and disposing the appeal by the first appellate authority. Accordingly directs the appellant to deposit an amount of Rs. 3,25,000/- within eight weeks from today and report com .....

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..... o file stay petition before the first appellate authority and stay petition is allowed to be disposed of before disposing the appeal. 3. After hearing both sides on the stay petition, we find that the issue needs to be decided by the first appellate authority on the merits and hence after disposing the stay petition, we take up the appeal itself for disposal on merits. 4. On a specific que .....

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..... . Accordingly, we direct the appellant to deposit an amount of Rs. 3,25,000/- (Rupees three lakhs twenty five thousand only) within eight weeks from today and report compliance on 19.02.2013 before the Commissioner (Appeals). On reporting of such compliance by the appellant, the first appellate authority will restore the appeal to its original number and decide the same on merits without insisting .....

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