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2010 (3) TMI 270

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..... e the appeal without insisting on any pre-deposit of any penalty. Appeal as well as stay petitions are decided as above. - ST/478/09 - - - Dated:- 29-3-2010 - Mr. B.S.V. Murthy, Member (Technical) Shri P.M. Dave (Adv), for the Appellant. Shri R.S. Srova (JDR), for the Respondent. [Order Per: Mr. B.S.V. Murthy]. - In this case, the appeal has been rejected by Commissioner (Appeals) .....

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..... this stage itself instead of giving a stay and decide the issue later. In view of the fact that both the sides agree that the matter is required to be remanded to the Commissioner (Appeals) to decide on merits, without expressing any opinion on the issue, the matter is remanded to the Commissioner (Appeals) who is directed to decide the appeal without insisting on any pre-deposit of any penalty. A .....

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