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    <title>2010 (3) TMI 268 - CESTAT, AHMEDABAD</title>
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    <description>Insistence on pre-deposit of penalty was waived where the order under challenge showed inconsistency on the requirement and compliance of deposit, making further deposit unnecessary for hearing the appeal. The matter was also remanded for fresh disposal because the first appellate authority had not decided the appeal on merits. The appeal was therefore sent back to the Commissioner (Appeals) for adjudication on merits without insisting on any further deposit, granting the assessee relief from the pre-deposit requirement.</description>
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      <description>Insistence on pre-deposit of penalty was waived where the order under challenge showed inconsistency on the requirement and compliance of deposit, making further deposit unnecessary for hearing the appeal. The matter was also remanded for fresh disposal because the first appellate authority had not decided the appeal on merits. The appeal was therefore sent back to the Commissioner (Appeals) for adjudication on merits without insisting on any further deposit, granting the assessee relief from the pre-deposit requirement.</description>
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