2012 (6) TMI 609

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....These Stay Petitions are filed for the waiver of pre-deposit of penalties imposed by adjudicating authority and upheld by the first appellate authority.   2. After hearing both sides for some time on the Stay Petitions, I find that the appeals itself could be disposed off at this juncture, as the first appellate authority has dismissed the appeals only for non-compliance of the Stay Order ....

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.... 5. After hearing the submissions made by the ld.SDR, I find that the first appellate authority having not recorded any finding on the merits of non-imposition of penalty due to non-compliance, I am unable to go into the merits of the case. Though the learned representative appearing on behalf of both the appellants, cited the judgment of Hon'ble High Court of Gujarat in the case of CCE Vs. Saur....