2000 (1) TMI 294

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.... Shri K.M. Patwari, JDR, for the Respondents. [Order].-  In both these matters, while hearing the stay application, the ld. Counsel appearing for the applicant submitted that the Commissioner (Appeals) has disposed off the appeal before him by dismissing the same for non-compliance of the stay order, without hearing the applicant, and without even considering the modification applicatio....

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....he cases it is pointed out that modification application filed, prior to the passing of the impugned orders, evidently was not considered in the impugned orders before dismissing the appeal. There is no indication that any notice was issued to the applicant before passing the orders. When a modification application is filed, it should have been considered first and disposed off after hearing the p....