2014 (7) TMI 979

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....Respondent : Mr. S. Teli, AR JUDGEMENT Per: B.S.V. MURTHY Nobody is present on behalf of the appellant. Ongoing through the records, we find that this stay application was listed on 08.05.2013, 26.09.2013, 06.01.2014 and today. On all the occasions appellant was not represented. Therefore we do not consider it necessary that we should further adjourn the matter. Ongoing through the record....

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....manded without insisting on a pre-deposit. Since we have already considered the issue earlier and considered it appropriate that appellant should deposit roughly 50% of the amount demanded, we do not see any reason why we should change the norms and pass a different order. In our opinion it would be appropriate that the Commissioner decides both the matters together if no decision has been taken e....