2011 (5) TMI 758

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.... Member (Judicial)   This is the second round of litigation. In the earlier round of litigation, the matter was remanded back to the Commissioner (Appeals) to consider the submissions made by the appellants. After considering the submissions, he passed the stay order. In second round also, the Commissioner (Appeals) considered the submissions made by the appellant, reproduced his submissi....

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....h law. 3. Heard and considered. 4. After considering the submissions made by the learned Advocate, I find that a total penalty of Rs.5 lakhs has been imposed on the appellant in the adjudication order and the same has been appealed before the Commissioner (Appeals), who has not considered the merit of the case and the appeal has been dismissed for non-compliance with the order of pre-depos....