2013 (8) TMI 929

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....oner : M. S. Dhaliwal, Consultant For the Respondent : B. B. Sharma, A.R. JUDGMENT G. Raghuram (President) Heard the ld. Consultant for the appellant and Shri B.B. Sharma, ld. Authorised Representative for the respondent/Revenue. At the stage of stay application, since substantive appeal falls in a narrow compass we dispose of the appeal itself on merits. We waive the pre-deposit requi....

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....ppeal was scheduled by the lower appellate authority on 12.10.2012, 7.11.2012 and 5.12.2012. There was however no appearance on behalf of the appellant. Eventually, by the order dated 9.12.2012, the lower appellate authority disposed of the stay application, directing deposit of Rs. 10 lakhs within 15 days from the receipt of this order as a condition precedent for waiver of pre-deposit of penalty....