2015 (12) TMI 82

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..... granted un-conditional stay to the appellant. By following the same, we are of the view that the stay order passed by the Commissioner directing applicant/appellant to deposit 50% of the confirmed duty and the subsequent order of dismissal of non-compliance are required to be set aside and the matter is required to be remand to Commissioner (Appeals) for decision on merit without insisting on any .....

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..... nd that in term of the latest decision of the Hon ble Punjab Haryana High Court, such stay orders are appealable before the Tribunal. In any case we find that as the appellant did not deposit the amount in question the appeal was subsequently dismissed by him for non compliance. Vide Order-in-Appeal No. 45/Addl. Commr./Noida/2013 dt.10.01.13. Being informed by the learned advocate that the subse .....

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..... ugned orders and allow both the appeals and remand the matter to Commissioner (Appeals) for decision on merits. Both the appeals as also stay petition get disposed of in above manner. 3. Miscellaneous application for placing additional ground relates to merits of the case and appellant at liberty to place before the same before the Commissioner (Appeals). Miscellaneous application is also disp .....

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