Natural justice requires hearing before ex parte dismissal of an appeal for stay non-compliance; matter was remanded.

An ex parte dismissal of an appeal for alleged non-compliance with a stay order was held inconsistent with natural justice because the appellants were not heard before the stay application was decided. The Tribunal followed the established course of setting aside such ex parte orders and remanding the matter for fresh adjudication. It directed de novo consideration by the Commissioner (Appeals) with a reasoned order after hearing the appellants, and granted waiver of pre-deposit in the meantime.

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Issues: Whether the ex parte dismissal of the appeal for non-compliance with the stay order, passed without hearing the appellants, was liable to be set aside and the matter remanded for fresh consideration.

Analysis: The appellate order had been passed on the stay application without affording an opportunity of hearing to the appellants. Such an ex parte disposal was inconsistent with the principles of natural justice. The Tribunal also noted the established course of setting aside similar ex parte orders and remanding them for fresh adjudication, and granted waiver of pre-deposit in the meantime.

Conclusion: The dismissal of the appeal was set aside and the matter was remanded to the Commissioner (Appeals) for de novo consideration with a direction to hear the appellants before passing a reasoned order on the stay application.

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