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TMI Blog2013 (6) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. ORDER [Order per : B.S.V. Murthy, Member (T)]. - In all the three cases whose stay applications are before us, the appeals have been dismissed on the ground that the appellants failed to deposit 50% of the penalty directed to be deposited for hearing the appeals correct. 2. The learned advocate submits that in this case the main appellant against whom offence case was made out for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an offence. Therefore she submits that the decision in the case of S.K. Colombowala should not be applied to the present case. 4. In his rejoinder the learned counsel would submit that the decision in the case of S.K. Colombowala was on a legal point and the question as to how the appellants were involved in the offence or whether there were earlier cases of the offence is not relevant. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commission in the present case and all other aspects of the matter. Since the Commissioner (Appeals) has not gone into merit, in any case the matter has to be remanded. In this view of the matter we consider that it would be appropriate to grant waiver of pre-deposit and taken the appeals for final decision. 6. Since we have already taken a view that prima facie S.K. Colombowala decision canno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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