2015 (2) TMI 871

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....ndent : Shri Balamurugan, AC (AR) JUDGEMENT Per P.K. Das As the issue lies in a narrow compass, after disposing of the stay application, we proceed to decide the appeal itself at this stage. Both the appeals are arising out of a common order and therefore both are taken up together for disposal. 2. After hearing both sides and on perusal of the records, we find that the Commissioner (A....

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....igh Court modified the stay order passed by the Commissioner (Appeals). We find that the appellant inadvertently filed the compliance report in the O/o Commissioner and therefore the Commissioner (Appeals) dismissed the appeal for non-compliance of the stay order. In our considered view, it is appropriate that the matter should be remanded to the Commissioner (Appeals) to decide the matter after c....