TMI Blog2015 (3) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... d be remanded to the Commissioner (Appeals). Accordingly, we set aide the impugned order and the matters are remanded to the Commissioner (Appeals) to decide the appeal on merit after hearing the appellants - Decided in favour of assessee. - Appeal No. : C/1310-1322/2002 - ORDER No. 10410-10422/2015 - Dated:- 12-3-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For The Assessee : Shri S P Sheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 62. 3. The Learned Advocate appearing on behalf of the appellants submits that the Tribunal directed to pre-deposit amount partly against the impugned orders. The Hon ble Gujarat High Court set aside the stay order passed by the Tribunal by judgement dtd 24.9.2004 in the case of Indian Metal Traders, in Special Civil Application (SCA) No.4240 and 12390 to 12395 of 2004 and SCA No. 4223 and 1239 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Appellate Tribunal they immediately applied before the same Bench of the Appellate Tribunal by way of applications which were rejected by the same Bench of the Appellate Tribunal on the grounds mentioned in its order. In such type of situation there is no other option for this court but to allow the petitions and quash and set aside the impugned orders dated 13.11.2002 (Annexure:G in both petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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