2009 (3) TMI 657

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...., for the Appellant. Shri Amit Jain, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. -  Heard learned Advocate for the appellant and the learned DR. The ground on which the present appeal has been filed is that, the Commissioner (Appeals) without considering the matter on merits rejected the appeal solely on the ground of failure to comply with th....

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....No. 3521 of 2005 by this Tribunal, it was necessary for the Commissioner (Appeals) to take into consideration the fact of the said interim order passed in the said appeal before pressing for pre-deposit in the matter in hand. The interim order nowhere discloses the said aspect having been considered by the Commissioner (Appeals). In the circumstances, the appellant is justified in contending that ....