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2015 (2) TMI 1286 - CESTAT BANGALOREMaintainability of appeal - appeal was dismissed for non-compliance with the stay order - contention of learned counsel is that the Commissioner (Appeals) should have decided the issue on merits without insisting on any pre-deposit - Held that:- The appellant’s Bank Guarantee to the extent of ₹ 32.62 crores already stands en-cashed by Revenue during pendency of the proceedings - The direction to the appellant to further deposit an amount of ₹ 40 lakhs is not appropriate. Matter remanded to the Commissioner (Appeals) to decide the issue on merits without insisting any pre-deposit.
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