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    <title>2013 (2) TMI 836 - CUSTOMS, EXCISE &amp; SERVICE TAX APPELLATE TRIBUNAL</title>
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    <description>A stay application concerning security deposit for grant of stay was disposed of by remanding the matter to the Commissioner (Appeals) for a fresh hearing. The appellant was directed to deposit the specified sum by the stated date and produce the challan with an application fixing the hearing date. On compliance and verification of the deposit particulars, the Commissioner (Appeals) is to grant an opportunity of hearing on merits. The direction is procedural and contingent on proof of deposit, and it does not decide the substantive dispute.</description>
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      <description>A stay application concerning security deposit for grant of stay was disposed of by remanding the matter to the Commissioner (Appeals) for a fresh hearing. The appellant was directed to deposit the specified sum by the stated date and produce the challan with an application fixing the hearing date. On compliance and verification of the deposit particulars, the Commissioner (Appeals) is to grant an opportunity of hearing on merits. The direction is procedural and contingent on proof of deposit, and it does not decide the substantive dispute.</description>
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