TMI Blog2008 (9) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... purposes of Section 35F and should have disposed off the appeal on merit instead of dismissing appeal for non-compliance - impugned order is set aside and matter is remanded to Commissioner (Appeals) for decision on merit - ST/124/08 - A/2166/2008-WZB/AHD - Dated:- 25-9-2008 - Mrs. Archana Wadhwa, Member (Judicial) and Mr. B.S.V. Murthy, Member (Technical) Shri S.J. Vyas, for the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount, should have been considered sufficient by Commissioner (Appeals) for the purposes of Section 35F and should have disposed off the appeal on merit instead of dismissing appeal for non-compliance. We, accordingly, set aside the impugned order and remand the matter to Commissioner (Appeals) for decision on merit, without insisting on any further pre-deposit. 3. Stay petition as also appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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