2015 (2) TMI 871

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..... JUDGEMENT Per P.K. Das As the issue lies in a narrow compass, after disposing of the stay application, we proceed to decide the appeal itself at this stage. Both the appeals are arising out of a common order and therefore both are taken up together for disposal. 2. After hearing both sides and on perusal of the records, we find that the Commissioner (Appeals) by stay order dated 24.2.2014 dir .....

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..... the Commissioner (Appeals). We find that the appellant inadvertently filed the compliance report in the O/o Commissioner and therefore the Commissioner (Appeals) dismissed the appeal for non-compliance of the stay order. In our considered view, it is appropriate that the matter should be remanded to the Commissioner (Appeals) to decide the matter after considering the order of the Honble High Co .....

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