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2015 (2) TMI 871 - CESTAT CHENNAIWaiver of pre deposit - Non compliance of pre deposit - Compliance report submitted erroneously - Held that:- High Court modified the stay order passed by the Commissioner (Appeals). We find that the appellant inadvertently filed the compliance report in the O/o Commissioner and therefore the Commissioner (Appeals) dismissed the appeal for non-compliance of the stay order. In our considered view, it is appropriate that the matter should be remanded to the Commissioner (Appeals) to decide the matter after considering the order of the Honble High Court and its compliance report. Accordingly, we set aside the impugned order and remand the matter to the Commissioner (Appeals) to examine the compliance of the stay order in the light of the order of the Hon’ble High Court. Appeals are allowed by way of remand - Matter remanded back - Decided in favour of assesse.
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