2011 (9) TMI 470

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....er-in-Appeal No.388 to 389/2010/Commr(A)/CMC/Raj, dt.31.8.10, are for waiver of pre-deposit of amounts confirmed by adjudicating authority and upheld by ld. Commissioner (Appeals), by way of dismissal of appeals filed by the appellants before first appellate authority for  non-compliance of the pre-deposits ordered by him.  2. Heard both sides and perused the record. 3. It is seen fro....

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....vijay' belongs to somebody else and not the firms, which are using the same.  5. After considering the submissions made by both sides for some time on Stay Petitions, we find that the appeals can be disposed at this juncture as the first appellate authority has not recorded any findings on the merits of the case.  As per settled law, Tribunal cannot go into the merits of the case, unle....