2012 (9) TMI 879

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..... eks waiver and stay in respect of the adjudged dues. On a perusal of the records, we find that there was an earlier round of litigation before this Bench on the same subject matter. We had directed the appellant to predeposit an amount of Rs.1 lakh to enable the lower appellate authority to dispose of their appeal (filed against an adverse order of the original authority) on merits vide Final Orde .....

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..... eposited an amount of Rs.1.25 lakhs as against our direction for predeposit of Rs.1 lakh and, therefore, there can be no difficulty for the learned Commissioner (Appeals) to dispose of their appeal (against Order-in-Original) on merits. 3. We, therefore, set aside the impugned order and allow this appeal by way of remand with a request to the Commissioner (Appeals) to dispose of the assesse's app .....

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