2008 (8) TMI 217

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..... for the Respondent. [Order per: M. Veeraiyan, Member (T) (For the Bench)]. - After hearing both the sides for a while on the stay petition, we proceed to finally dispose of the appeal on a short point. 2. The Commissioner (Appeals) has passed the stay order dated 30-4-08 without offering a personal hearing and directed the appellant to deposit a sum of Rs. 1,80,000/- towards service tax and Rs. .....

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..... on the merits of the case, we set aside the order of the Commissioner (Appeals) and direct him to hear the appeals on merits without insisting on pre-deposit of the amounts as per the impugned order. He shall grant a reasonable opportunity of hearing to the appellant before deciding the issue afresh. 6. The appeal is allowed by way of remand. Stay petition is also disposed of. (Dictated in the O .....

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