2013 (11) TMI 887

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..... ection of the first appellate authority to pre-deposit of the amount, though belatedly, we find that he should be given an opportunity of presenting his case before the first appellate authority on the merits of the issue. Accordingly, we set aside the impugned order and direct the first appellate authority to restore the appeal of this appellant to its original number and decide the same on the m .....

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..... d both sides and perused the records. 4. We find that the appeal itself could be disposed of at this juncture hence after waiving the pre-deposit of the amounts involved, we take up the appeal itself for disposal. 5. The first appellate authority vide his stay order dated 25.10.11 had directed the appellant to deposit an amount of duty of Rs.6,33,036/- and also penalty of Rs.3,00,000/- which w .....

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