2012 (4) TMI 166

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..... nbsp; 1. Applicant filed this application for waiver of pre-deposit of Rs.1,25,728/-(Rupees One Lakh Twenty Five Thousand Seven Hundred and Twenty Eight only) and equal amount of penalty and interest thereon under Section 11AC.   2. After hearing both sides we find that the appeal itself can be disposed of at this stage. Accordingly after waiving the requirement of pre-deposit we take up th .....

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..... is fact in the impugned order at page 3 and decided the matter ex parte. In these circumstances we find that the case has been decided in breach of principles of natural justice. Therefore we remand the case to ld.Commissioner(Appeals) to decide afresh. Needless to say a reasonable opportunity of hearing may be granted to the appellant. Appeal is disposed of by way of remand. Stay petition also ge .....

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