9911796707
TMI Blog2014 (3) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... intendent (AR) JUDGEMENT 1. After hearing both sides, I am of the view that this appeal needs to be remanded for the reasons being recorded in this order. So after waiving the requirement of pre-deposit under section 35F, I take up the appeal itself for hearing and decision. 2. The appellant has filed an appeal filed against order of Commissioner (Appeals) rejecting the appeal before him for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) did not consider this aspect and ordered predeposit of the entire amount. He also pointed out that on the date fixed for hearing stay petition, the appellant had asked for adjournment so that he could produce the orders for earlier period but the same was not granted. His prayer is that since the issue is already decided in their favor by the Tribunal the order for pre-deposit is unwarra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... am of the view that this is a case where there was no justification to call for any pre-deposit for hearing the appeal before Commissioner (Appeals). It is ordered accordingly and the matter is remitted to the Commissioner (Appeals) after setting aside the impugned order for deciding the matter on merits after complying with principles of natural justice but without insisting of pre-deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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