2013 (6) TMI 702

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....r the Appellant. Ms. Sabrina Cano, Superintendent (AR), for the Respondent. ORDER [Order per : B.S.V. Murthy, Member (T)]. - In all the three cases whose stay applications are before us, the appeals have been dismissed on the ground that the appellants failed to deposit 50% of the penalty directed to be deposited for hearing the appeals correct. 2. The learned advocate submits tha....

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.... this is not the first offence wherein the appellants were found involved in such an offence. Therefore she submits that the decision in the case of S.K. Colombowala should not be applied to the present case. 4. In his rejoinder the learned counsel would submit that the decision in the case of S.K. Colombowala was on a legal point and the question as to how the appellants were involved in ....

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....details and the order cited by the learned counsel and details considered by the Settlement Commission in the present case and all other aspects of the matter. Since the Commissioner (Appeals) has not gone into merit, in any case the matter has to be remanded. In this view of the matter we consider that it would be appropriate to grant waiver of pre-deposit and taken the appeals for final decision....