2013 (5) TMI 178

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.... Petition is called, we find that the issue involved lies in the narrow compass as the first appellate authority has not disposed the appeal on merit but has dismissed the same for non-compliance of the pre-deposit ordered. 2. Since the issue lies in narrow compass, we dispose the Stay Petition and take up the appeal itself for disposal. 3. After hearing both sides for some time on the issue, we....