2006 (2) TMI 574

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....garwal, JDR, for the Respondent. [Order]. - This ROM application is filed by the Deptt. to recall the Tribunal's order dated 26-4-05 on the ground that there is a mistake in the said order. 2. Ld. DR points out that the stay order dated 26-4-03 was passed by the Tribunal by setting aside the order-in-appeal and remanding the matter back to the Commissioner (Appeals) for hearing, sinc....

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....make pre-deposit of the entire duty amount and Rs. 10,000/-towards penalty. But they failed to do so. Since the appellants are facing financial hardship and had already deposited Rs. 50,000/-, they deserve to be heard on merits. Therefore, the impugned order is set aside and the matter is sent back to the Commissioner (Appeals) for hearing the appeal of the appellants on merits". 5. I find....