2004 (7) TMI 508

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....i C. Mani, JDR, for the Respondent. [Order]. - This application seeking waiver of pre-deposit and stay of recovery in respect of an amount of Rs. 1,31,355/- and a further amount of Rs. 1,000/-, arises in an appeal, which has been filed against an order of the Commissioner (Appeals) dismissing the assessee's appeal for their default of appearance, following the Apex Court's ruling in Collecto....