2011 (11) TMI 138

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..... the impugned order, on the ground that the appellant failed to deposit 50% of the duty ordered to be deposited in terms of Stay Order passed by the Commissioner (Appeals).  The issue involved is whether the appellant was required to deposit the amount.  After hearing both sides, I find that the appellant has a prima facie case in their favour, and accordingly waive the requirement of pr .....

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..... .  While taking note of the above decision, the Commissioner (Appeals) observed that this decision has been accepted not on merit but because low amount of duty involved in the case.  He submits that the Hon'ble Supreme Court has already held that lower authorities are bound by the decision of higher judicial forums and therefore in this case the Commissioner should have granted the stay .....

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