Natural justice breach in ex parte dismissal led to waiver of pre-deposit, stay, and remand for fresh hearing.

An ex parte dismissal of an appeal and insistence on pre-deposit without hearing the appellants was treated as a gross violation of natural justice. The Tribunal noted that such ex parte disposal had been disapproved, dispensed with the pre-deposit requirement, and granted stay. It also remanded the matter to the Commissioner (Appeals) for fresh disposal after giving the appellants a proper hearing.

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Issues: Whether the ex parte dismissal of the appeal and the direction to make pre-deposit without affording a hearing violated the principles of natural justice, and whether the matter deserved waiver of pre-deposit, stay, and remand for fresh consideration.

Analysis: The order of the Commissioner (Appeals) was passed ex parte without granting the appellants an opportunity of hearing in the stay petition. The Tribunal noted that such a procedure amounted to a gross violation of the principles of natural justice and that similar ex parte disposal had been deprecated. In the circumstances, the requirement of pre-deposit was dispensed with and stay was granted. The appeal was then sent back to the Commissioner (Appeals) for decision afresh after hearing the appellants.

Conclusion: The ex parte order could not be sustained. Pre-deposit was waived, stay was granted, and the matter was remanded to the Commissioner (Appeals) for fresh disposal after hearing the appellants.

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