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2012 (9) TMI 562 - CESTAT, MUMBAIWaiver of pre-deposit - stay order was received by the appellant on 21/08/2010 wherein a direction was given to make pre-deposit within 5 days of the receipt of the order – Held that:- Appellant failed to make the pre-deposit till 26/08/2010, therefore, the first appellate authority has dismissed their appeal for non-compliance of the order of pre-deposit - appellant has made pre-deposit of the entire amount of service tax. Therefore, considering the same is sufficient and the first appellate authority has not passed the order on merits, we remand the matter back to the first appellate authority to decide the issue on merits
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