2005 (1) TMI 288

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..... hri Jitendra Singh, learned Advocate, submitted that the Tribunal, vide Final Order No. 785/2004-B, dated 27-9-2004, has directed M/s. Parth Harsh Mills Pvt. Ltd. to deposit a sum of Rs. 5 lakh within a period of 8 weeks and remanded the matter to the Commissioner (Appeals) for deciding afresh the appeal filed by the applicants after affording an opportunity of hearing on the condition that the ap .....

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..... 5/2004-B, dated 27-9-2004 and had remanded the appeal to hear on merit by the Commissioner (Appeals); that this Tribunal cannot go into the merits of the case as the appeal was dismissed by the Commissioner (Appeals) for non-complying with the provisions of Section 35F of the Act. 4. We have considered the submissions of both the sides. There is force in the submissions of the learned S.D.R. that .....

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