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2013 (10) TMI 237

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..... decision of the Tribunal set aside and instead accept the request of the petitioner to dispense with the requirement of pre-deposit so as to enable the petitioner to contest the appeal on merits, as, in all probabilities, the petitioner’s appeal will also be remanded to the Commissioner (Appeals), as was done in the case of other dealers – stay granted. - CWP No. 2613 of 2013. - - - Dated:- 16- .....

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..... and produce a copy of challan before Commissioner (Appeals) by 31.03.2013 with an application to fix date of hearing on merit. If such direction is followed, ld.Commissioner (Appeals) shall grant an opportunity of hearing to the appellant on merits subject to verification of deposit particulars. 2. In the result stay application is disposed of remanding the matter to ld.Commissioner (Appeals) to .....

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..... requirement of pre-deposit so as to enable the appellant to contest on merits. This disposes both the stay application and appeal remanding the matter to the ld. Commissioner (Appeals) for appropriate order. The order dated 21st February, 2013 reads as follows: Both sides agree that if result of appeal No.ST/496/2012 is followed, none of the party shall be affected. Accordingly waiving requi .....

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..... de the impugned decision of the Tribunal and instead accept the request of the petitioner to dispense with the requirement of pre-deposit so as to enable the petitioner to contest the appeal on merits, as, in all probabilities, the petitioner s appeal will also be remanded to the Commissioner (Appeals), as was done in the case of other dealers. 7. Petition stands disposed of accordingly, so also .....

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