2013 (6) TMI 512

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..... m today and report compliance before the first appellate authority on 25.02.2013. The first appellate authority will ascertain that the appellant has pre-deposited the amount and on such ascertainment, will restore the appeal to its original number in his records and come to conclusion on the merits of the case, after following the principles of natural justice. - Appeal No.ST/524/2012 - - - Dat .....

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..... the pre-deposit ordered by him. We heard both sides on the Stay Petition substantially and find that the first appellate authority having not recorded any findings on the merits of the case, the matter needs to be reconsidered by the first appellate authority. Accordingly, we dispose the Stay Petition and take up the appeal for disposal. 3. On perusal of the records, we find that the issue regar .....

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..... efore the first appellate authority on 25.02.2013. The first appellate authority will ascertain that the appellant has pre-deposited the amount and on such ascertainment, will restore the appeal to its original number in his records and come to conclusion on the merits of the case, after following the principles of natural justice. 4. The Stay Petition and the appeal are disposed off as indicate .....

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