TMI Blog2012 (9) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... te authority without insisting any pre-deposit. - E/25 & 26/2012 - - - Dated:- 7-8-2012 - Mr.M.V. Ravindran, Mr. B.S.V. Murthy, JJ. Shri H.D. Dave, Adv.: for Assessee. Shri Manoj Kutty, A.R.: for the Revenue. Per: M.V. Ravindran: These Stay Petitions are against the order of the first appellate authority, who has dismissed the appeals for non-compliance of the pre-deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in the form of cash or bank guarantee. We are of the view that the appellant should be heard by the first appellate authority without insisting any pre-deposit. 5. In our considered opinion, the issue needs to be reconsidered by first appellate authority without insisting any pre-deposit. 6. Accordingly, both the appeals are allowed by way of remand to first appellate authority. We recor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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