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2015 (12) TMI 82 - CESTAT NEW DELHIWaiver of pre deposit - Appeal dismissed for non compliance with pre deposit order - Held that:- Tribunal in the appellant's own case reported as M/s. National Institute of Banking Studies & Corporate Management of [2013 (1) TMI 163 - CESTAT NEW DELHI] has granted un-conditional stay to the appellant. By following the same, we are of the view that the stay order passed by the Commissioner directing applicant/appellant to deposit 50% of the confirmed duty and the subsequent order of dismissal of non-compliance are required to be set aside and the matter is required to be remand to Commissioner (Appeals) for decision on merit without insisting on any pre-deposit. Accordingly, We set aside both the impugned orders and allow both the appeals and remand the matter to Commissioner (Appeals) for decision on merits - Decided in favour of assessee.
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