2001 (1) TMI 444

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..... for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - After hearing for some time with reference to the Stay petition filed by the party, we felt that the matter itself can be disposed of on the limited issue. Accordingly the matter was taken up for regular hearing. 2. The learned Counsel submitted that the Commissioner (Appeals) has dismissed the appeal for non-compliance in .....

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..... deration of the facts and circumstances and submissions made by both the sides, we are of the view that the matter will have to go back to the Commissioner (Appeals) to hear the modification application with reference to the pre-deposit filed by the party. Accordingly, we are remanding the matter to the Jurisdictional Commissioner (Appeals) to decide the issue with reference to the modification an .....

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