2010 (1) TMI 1013

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....ent. ORDER These two stay applications are filed for waiver of pre-deposit of the following amounts :- Stay/Appeal No. Duty (Rs.) Penalty (Rs.) St/659/09 E/968/09 4,03,982/- (i) 4,03,982/- (ii) 5000/- St/660/09 E/969/09 87,636/- (i) 87,636/- (ii) 2000/- 2. Heard both sides and perused the records. 3. This is second round of litigation. The appellant, herein, is the son of Prop....

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.... to take up the matter on merits and decide the case within four months from the date of receipt of this order by following the Principles of Natural Justice." In the de novo proceedings, the Commissioner (Appeals) has taken up the matter and decided on merits but has not considered the view taken by the Bench on point that the demands cannot be fastened upon the appellant herein. The learned Cou....