2014 (8) TMI 437

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....R : H K Thakur This stay application has been filed by the appellant against OIA No. VAD-EXCUS-001-APP-544-2014-14 dated 09.12.2013. 2. Shri H.D. Dave, (Advocate) appearing on behalf of the appellant submitted that first appellate authority has rejected their appeal for non-compliance of pre-deposit of Rs. 8 Lakhs ordered by the Commissioner (Appeals). Learned advocate argued that the issue ....

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....te authority deciding the issue on merits without insisting on any further deposit. 3. Shri Alok Srivastave (A.R.) appearing on behalf of the Revenue defended the order passed by the first appellate authority. 4. Heard both sides and perused the case records. This stay application and appeal has been filed by the appellant against OIA dated 09.12.2013 wherein the first appellate authority ha....