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    <title>2007 (1) TMI 169 - CESTAT, CHENNAI</title>
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    <description>The Tribunal remanded the cases to the Commissioner (Appeals) for fresh speaking orders on stay applications and to deal with appeals in accordance with law and natural justice. The Commissioner (Appeals) subsequently directed pre-deposit, leading to dismissal of appeals for non-compliance, without proper consideration of financial hardships claimed by the appellants. The Tribunal set aside the orders, directing the Commissioner to pass speaking orders on merits without insisting on any pre-deposit, emphasizing compliance with law and natural justice.</description>
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      <description>The Tribunal remanded the cases to the Commissioner (Appeals) for fresh speaking orders on stay applications and to deal with appeals in accordance with law and natural justice. The Commissioner (Appeals) subsequently directed pre-deposit, leading to dismissal of appeals for non-compliance, without proper consideration of financial hardships claimed by the appellants. The Tribunal set aside the orders, directing the Commissioner to pass speaking orders on merits without insisting on any pre-deposit, emphasizing compliance with law and natural justice.</description>
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