2012 (7) TMI 84

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....or waiver of pre-deposit of duty of Rs.38,73,719/- with interest and equal amount of penalty.   2. The above said amounts have been confirmed by adjudicating authority and upheld by the first appellate authority.   3. After hearing both sides for some time on the Stay Petition, we find that the appeal itself could be disposed at this juncture, as the demand of amount is arising on the ....

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....pellate authority has dismissed the appeal only on the ground that the appellant has not complied with the order of pre-deposit. At this juncture, we find that the issue is covered by the retrospective amendment as well as various decisions, the first appellate authority should have considered the appeal itself and passed an order on merit instead of insisting on pre-deposit.   6. In our con....