9911796707
TMI Blog2012 (7) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... e relevant period needs to be considered by first appellate authority before coming to any conclusion. Since the issue has not been addressed by the first appellate authority on merit, therefore, in the interest of justice, the matter needs to be reconsidered by first appellate authority. Also, appellant has made out a prima facie case for waiver of pre-deposit of amounts involved - appeal allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y has not passed the order on merit but has only dismissed the appeal for non-compliance of the pre-deposit ordered by him for hearing and disposing the appeal. 3. Accordingly, we allow the application for waiver of pre-deposit of the amounts involved as the appellant has made a prima facie case in his favour and take up the appeal itself for disposal. 4. After hearing both sides and perus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e out a prima facie case for waiver of pre-deposit of amounts involved. Accordingly, we set aside the impugned order and remit the matter back to the first appellate authority to reconsider the issue on merit and pass an order on merit without insisting for any pre-deposit from the appellant. We make it clear we have not spelt out our mind on the merits of the case and in remand proceedings we are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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