2010 (6) TMI 314

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....RESENTED BY :        Shri N.K. Oza, Advocate, for the Appellant. Shri Rajendra Nagar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  After hearing both sides, we find that the Commissioner (Appeals) has dismissed the appeal filed before him on the ground of non-compliance with the stay order passed by him vide which he has dir....

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....Agency - 2007 (8) S.T.R. 233 (Tri.-Chennai) = 2007 (8) RLT 245. They also referred to another decision of the Commissioner (Appeals) being Order No. 79/2008, dated 1-5-08, wherein the benefit was extended to them. 3. We find that the Commissioner (Appeals) had directed the appellant to deposit 50% of the duty without appreciating their plea and without taking into account the law declared ....