https://www.taxtmi.com/article/detailed?id=1104 Appeals require deposit or a stay; interim stay decisions differ from merits adjudication. The tribunal remanded an entire group of appeals while deciding stay applications in three matters without hearing or recording reasons for other appeals. The High Court held the right of appeal is substantive and cannot be denied by such summary disposition; tribunals must consider facts and materials, afford hearings to both sides, and record reasons when deciding appeals or remanding matters. en-us Wed, 26 Jan 2011 19:52:21 +0530 Wed, 26 Jan 2011 19:52:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1104 Appeals require deposit or a stay; interim stay decisions differ from merits adjudication. The tribunal remanded an entire group of appeals while deciding stay applications in three matters without hearing or recording reasons for other appeals. The High Court held the right of appeal is substantive and cannot be denied by such summary disposition; tribunals must consider facts and materials, afford hearings to both sides, and record reasons when deciding appeals or remanding matters. Articles Service Tax Wed, 26 Jan 2011 19:52:21 +0530 https://www.taxtmi.com/article/detailed?id=1104