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    <title>1999 (12) TMI 250 - CEGAT, NEW DELHI</title>
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    <description>An order rejecting an appeal for non-compliance with pre-deposit requirements was unsustainable where it was passed before the compliance period expired and without considering a pending modification request. The interim stay order was also defective because it denied dispensation on prima facie case and undue hardship without recorded reasons. An order affecting the right of appeal and recovery of duty and penalty must be reasoned and made after a fair hearing. The appeal rejection and stay order were set aside, and the matter was remanded for fresh disposal of the stay application after personal hearing and further proceedings in accordance with law.</description>
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    <pubDate>Wed, 08 Dec 1999 00:00:00 +0530</pubDate>
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      <title>1999 (12) TMI 250 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=93212</link>
      <description>An order rejecting an appeal for non-compliance with pre-deposit requirements was unsustainable where it was passed before the compliance period expired and without considering a pending modification request. The interim stay order was also defective because it denied dispensation on prima facie case and undue hardship without recorded reasons. An order affecting the right of appeal and recovery of duty and penalty must be reasoned and made after a fair hearing. The appeal rejection and stay order were set aside, and the matter was remanded for fresh disposal of the stay application after personal hearing and further proceedings in accordance with law.</description>
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      <pubDate>Wed, 08 Dec 1999 00:00:00 +0530</pubDate>
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