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    <title>2000 (5) TMI 799 - CEGAT, CALCUTTA</title>
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    <description>A stay or pre-deposit direction affecting an assessee must be passed after affording a personal hearing, as failure to do so breaches natural justice. The Tribunal treated the absence of hearing on the stay petition as fatal to the order dismissing the appeal for non-compliance with the pre-deposit requirement. The impugned order was therefore set aside and the matter remanded to the Commissioner (Appeals) for fresh consideration of the stay petition after hearing the assessee.</description>
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      <description>A stay or pre-deposit direction affecting an assessee must be passed after affording a personal hearing, as failure to do so breaches natural justice. The Tribunal treated the absence of hearing on the stay petition as fatal to the order dismissing the appeal for non-compliance with the pre-deposit requirement. The impugned order was therefore set aside and the matter remanded to the Commissioner (Appeals) for fresh consideration of the stay petition after hearing the assessee.</description>
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