2014 (8) TMI 850

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.... 1. This stay application and appeal have been filed by the appellant with respect to OIA No.VAD-EXCUS-001-APP-590-13-14, dt.31.12.2013. 2. Shri H.D. Dave (Advocate) appearing on behalf of the appellant argued that Commissioner (Appeals) has dismissed the appeal filed by the appellant for non-compliance of deposit of Rs. 75,000/- ordered by the first appellate authority. Ld.Advocate argued th....

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....is case that the amount of Rs. 8,716/- paid by the appellant should be considered as sufficient compliance of Stay Order passed by the first appellate authority and case may be remanded back to Commissioner (Appeals) for deciding the issue on merit without insisting for any further deposit. 3. Heard both sides and perused the case records. The issue involved in these proceedings is admissibilit....