https://www.taxtmi.com/caselaws?id=95794 During the pendency of an appeal, an appellate authority is not functus officio in relation to an interlocutory stay order passed by a predecessor, and may reconsider a modification request on its own merits. An appeal rejected solely for alleged non-compliance, without granting a personal hearing or examining the merits, is inconsistent with fair hearing requirements and a speaking order. The proper course is to set aside such disposal and remit the matter for fresh adjudication, first on the stay modification request and then on the appeal itself. The rejection order was accordingly annulled and the matter remanded for decision in accordance with law and natural justice. en-us Thu, 04 Jan 2001 00:00:00 +0530 Fri, 25 Sep 2015 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95794 During the pendency of an appeal, an appellate authority is not functus officio in relation to an interlocutory stay order passed by a predecessor, and may reconsider a modification request on its own merits. An appeal rejected solely for alleged non-compliance, without granting a personal hearing or examining the merits, is inconsistent with fair hearing requirements and a speaking order. The proper course is to set aside such disposal and remit the matter for fresh adjudication, first on the stay modification request and then on the appeal itself. The rejection order was accordingly annulled and the matter remanded for decision in accordance with law and natural justice. Case-Laws Central Excise Thu, 04 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95794