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TMI Blog2014 (5) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... rmed on the same ground the Tribunal directed the applicant to deposit 50% for hearing of the appeal. In view of the earlier stay order, and keeping in view of the facts and circumstances of the case, the applicant is directed to deposit an amount of Rs.8,00,000 within six weeks in addition to the amount already deposited for hearing of the appeal - Matter remanded back - Decided partly in favour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals) and Commissioner (Appeals) directed the applicant to deposit 50% of the total dues for hearing of the appeal. The applicant failed to comply with the conditions of the stay order therefore the Commissioner (Appeals) dismissed the appeal without going into the merit. 3. The contention of applicant is that major portion of the demand is time barred. The demand is for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f duty for hearing of the appeal, as applicant had already paid the duty for the normal period. 4. Revenue submitted that in applicant s own case in Appeal No. E/476/-2012 vide Stay Order No. S/802/12/EB/C-II dated 15.5.2012, the Tribunal directed the applicant to deposit 50% of for hearing of the appeal when the demand is confirmed on the same ground. 5. Further, the revenue submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er stay order, and keeping in view of the facts and circumstances of the case, the applicant is directed to deposit an amount of Rs.8,00,000/- (Rupees eight lakhs only) within six weeks from today in addition to the amount already deposited for hearing of the appeal. 7. As noted above, the Commissioner (Appeals) had not decided the appeal on merits. Therefore the impugned order is set aside and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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