2009 (7) TMI 975

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.....A., for the Appellant. Shri Surender Shah, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (for the Bench)]. - Heard. This is an application for stay of order dated 30-6-07 passed by the Additional Commissioner and order dated 31-3-09 passed by the Commissioner (Appeals). 2. Perusal of the impugned order passed by the Commissioner (Appeals) disclose th....

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....violation of the conditions of the said Notification and there is imposition of duty to the tune of Rs. 21,95,349/- besides interest and penalty. The original authority has merely made observation that the decision of Beston Power Source Industries was made in different set of facts and that the order of original authority is not binding on the adjudicating authority, and has not dealt with the co....

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....rder is set aside and the matter is remanded to the Commissioner (Appeals) to deal with the appeal on merits without insisting for deposit of the amount demanded under the order passed by the lower authorities. Commissioner (Appeals) shall dispose of the appeal on merits dealing with all the points which are sought to be raised in the matter. We make it clear that above observations shall not be t....