2013 (9) TMI 1211

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..... n; When this stay petition was called out, ld. counsel submits that the first Appellate Authority has dismissed the appeal only for non-compliance of pre-deposit ordered by him. It is his submission that in respect of the very same assessee for an earlier period this bench vide stay order dated 23.04.13 has granted unconditional stay on the self-same issue of the classification of the products ma .....

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..... matter back to the adjudicating authority to reconsider the issue on merits after following the principle of natural justice. 3. The first Appellate Authority is directed to dispose of the appeal on merits without being influenced by any of the findings recorded by us in the stay order dated 23.04.2013. 4. Appeal allowed by way of remand. (Dictated and pronounced in the Court)
Case laws, D .....

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