https://www.taxtmi.com/caselaws?id=95210 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. en-us Fri, 20 Oct 2000 00:00:00 +0530 Thu, 08 Dec 2011 16:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95210 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. Case-Laws Central Excise Fri, 20 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95210