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2011 (11) TMI 260

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.... has filed this appeal along with a stay application on the ground that their appeal has been dismissed by the Commissioner (Appeals) for non-compliance of stay order passed by the Commissioner. 2. Heard. 3. After hearing both sides we find that the issue involved is in a narrow compass. Therefore, after granting waiver of pre-deposit of penalties imposed on the appellant, we have taken up the a....