2012 (11) TMI 527

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..... le loss of revenue will be caused to either sides. The three basic principles have not been considered and he has asked them to make a pre-deposit of the entire demands on the plea that they have not pleaded financial hardship. Instead of going through the financial hardship, first, while deciding the stay application, it is the duty of the Commissioner (Appeals) to consider whether the adjudicati .....

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..... 4. 2. After hearing both the sides, we observe that the Commissioner (Appeals) has dismissed the appeal for non-compliance with the stay order dated 19/12/2011 without going into the merits of the case. Therefore, considering the submissions made by both the sides, we waive the requirement of pre-deposit and are of the opinion that the matter should go back to the Commissioner (Appeals) to decid .....

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..... case, whether balance of convenience lies in their favour or not, and thereafter, it is to be seen whether irreparable loss of revenue will be caused to either sides. The three basic principles have not been considered and he has asked them to make a pre-deposit of the entire demands on the plea that they have not pleaded financial hardship. Instead of going through the financial hardship, first, .....

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