2008 (12) TMI 471

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Appellant. Shri V.R Gyaneshwar, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. -  The stay application and appeal are taken up together for disposal as per law, as the appeal is required to be remanded. 2. In terms of the impugned order, the appellant is required to pre-deposit a sum of Rs. 1,20,250/-. 3. Heard both sides. 4.&emsp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rder dismissing the appeal for non-compliance. 5. On a careful consideration of the matter, we find that the Commissioner (Appeals) had already waived the pre-deposit of the penalty. The application, as can be seen from the title, is also for stay of pre-deposit of duty. In these circumstances, the Commissioner (Appeals) should have waived the duty also. The learned Advocate appearing for ....