2014 (3) TMI 235

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....the Respondent : Shri P. Arul, Superintendent (AR) JUDGEMENT 1. After hearing both sides, I am of the view that this appeal needs to be remanded for the reasons being recorded in this order. So after waiving the requirement of pre-deposit under section 35F, I take up the appeal itself for hearing and decision. 2. The appellant has filed an appeal filed against order of Commissioner (Appea....

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....missioner (Appeal), the Commissioner (Appeals) did not consider this aspect and ordered predeposit of the entire amount.  He also pointed out that on the date fixed for hearing stay petition, the appellant had asked for adjournment so that he could produce the orders for earlier period but the same was not granted. His prayer is that since the issue is already decided in their favor by the Tr....