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    <title>2015 (1) TMI 989 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the order dismissing the appeal due to non-compliance with the stay order and remanded the matter to the Commissioner (Appeals) for reconsideration. The Tribunal emphasized the authority of the Commissioner (Appeals) to decide appeals under Section 35A of the Act and clarified that non-compliance with a stay order should not result in automatic dismissal of the appeal. The appellants were granted the opportunity for a proper hearing in the appeal process.</description>
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      <description>The Tribunal set aside the order dismissing the appeal due to non-compliance with the stay order and remanded the matter to the Commissioner (Appeals) for reconsideration. The Tribunal emphasized the authority of the Commissioner (Appeals) to decide appeals under Section 35A of the Act and clarified that non-compliance with a stay order should not result in automatic dismissal of the appeal. The appellants were granted the opportunity for a proper hearing in the appeal process.</description>
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