2013 (5) TMI 433

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....lication is to dispense with the condition of pre-deposit of penalties of Rs. One lakh imposed on each of the applicants, which were upheld by the Commissioner (Appeals) vide his impugned order passed on the Revenue's appeal. 2. After hearing both the sides, we find that the original adjudicating auhtority's order was also put to challenge by the present appellants before the Commissioner (Appeal....