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2017 (2) TMI 1342

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..... for non-compliance to the stay order - Once the merit of the case has not been gone into by the Commissioner (Appeals), there is no case that appellant has been aggrieved by his order - appeal dismiss .....

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..... ce to the stay order. Once the merit of the case has not been gone into by the Commissioner (Appeals), there is no case that appellant has been aggrieved by his order. Accordingly, appeal is dismissed .....

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