Natural justice requires a personal hearing before deciding stay and pre-deposit waiver applications, with remand ordered for fresh consideration.

Personal hearing was required before deciding a stay and waiver of pre-deposit application, as the appellate authority was bound to act in observance of natural justice. The Tribunal held that disposing of such applications without hearing the assessee was inconsistent with the governing requirement for expeditious and fair adjudication. The Supreme Court authority relied on was found inapposite on the revenue facts. The appellate authority's approach was therefore erroneous in law, and the matter was remanded for fresh decision after following natural justice.

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Issues: Whether the appellate authority was justified in deciding the stay and waiver application without affording personal hearing, and whether the matter required remand for reconsideration in accordance with law.

Analysis: The order under challenge proceeded on the footing that personal hearing was not necessary for disposal of the stay application. The Tribunal found this approach inconsistent with the governing requirement that applications for stay and waiver of pre-deposit be heard expeditiously and decided by passing appropriate orders in observance of natural justice. The reliance placed on the cited Supreme Court decision was found inapposite to the present revenue context.

Conclusion: The appellate authority's approach was held to be erroneous in law, and the matter was remanded for fresh decision after following the principles of natural justice.

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