2012 (6) TMI 666

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....ounts confirmed by the adjudicating authority and upheld by first appellate authority by dismissing the appeal for non-compliance of the order of pre-deposit ordered by him.   2. After hearing both sides for some time on Stay Petition, we find that the issue involved in this case lies in the narrow compass, and hence after disposing the Stay Petition, we take up the appeal itself for disposa....

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....eiterates the findings of the lower authorities.   5. On careful consideration of the submissions made by both sides, we find that the first adjudicating authority, while disposing the issue of eligibility of small scale exemption, specifically records that the appellant is eligible for small scale exemption, but includes the said amount for confirmation of demand. As regards the claim of th....