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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Appellate tribunal grants waiver of pre-deposit, cites violation of natural justice. Appeal stayed pending disposal.</h1> The appellate tribunal granted the application for waiver of pre-deposit of penalties, finding the reviewing authority's order enhancing penalties to be ... Waiver of pre-deposit - review under Section 84 of the Finance Act, 1994 - enhancement of penalty on review - violation of principles of natural justice - stay of recoveryWaiver of pre-deposit - violation of principles of natural justice - review under Section 84 of the Finance Act, 1994 - enhancement of penalty on review - stay of recovery - Application for waiver of pre-deposit of penalties and stay of recovery - HELD THAT: - The Tribunal examined the records and noted that the adjudicating authority had confirmed demand and imposed penalties, and the Commissioner (Appeals) had upheld that order. Thereafter the Commissioner, invoking powers under Section 84 of the Finance Act, 1994, reviewed the order in original and enhanced the penalties without issuing a show cause notice specifically for enhancement. The Tribunal found that enhancement of penalty by the reviewing authority without issuing a show cause notice amounted to a violation of the principles of natural justice, thereby giving the applicant a prima facie case for relief. On that basis the Tribunal concluded that the equities favoured waiver of the pre deposit of the penalties and that recovery should be stayed pending disposal of the appeal. [Paras 2]Application for waiver of pre deposit of penalties is allowed; recovery of the penalties is stayed until disposal of the appeal.Final Conclusion: The Tribunal allowed the application for waiver of the pre deposit of penalties and stayed recovery, holding that the enhancement of penalty by the Commissioner on review-without issuance of a show cause notice-violated principles of natural justice and afforded the assessee a prima facie case for relief. The appellate tribunal allowed the application for waiver of pre-deposit of penalties as the reviewing authority's order enhancing penalties was in violation of natural justice. The applicant's appeal is stayed until disposal. [Case: Appellate Tribunal CESTAT MUMBAI, Citation: 2008 (6) TMI 103 - CESTAT MUMBAI]
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