2011 (7) TMI 648

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.... the impugned order. 2. None appeared on behalf of the appellant nor there is any request for adjournment. Considering the issue involved in a narrow compass we have taken up the appeal for final disposal. 3. The facts of the case are that the appellant has filed an appeal before the Commissioner (Appeals). During the stay proceedings the Commissioner (Appeals) vide Stay Order dated 20.10.20....