TaxTMI 
TaxTMI 
2000 (5) TMI 266
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....JDR, for the Respondent. [Order]. - After careful examination of the records and hearing both sides, I have been convinced of existence of a strong prima facie case in favour of the applicants. I, therefore, allow the stay application unconditionally and, having regard to the particular facts and circumstances of the case, proceed to dispose of the appeal finally. 2. Learned Advocate....
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.... recovery thereof, pending the appeal. The Commissioner (Appeals) posted this stay application to a date for hearing, but the appellants were not able to attend the hearing due to personal reasons. Learned Advocate now explains the reasons to the effect that the party was not able to attend the hearing on account of death of the mother of the Managing Director of the appellant-company. Well before....
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....he Commissioner (Appeals) has passed so-called "interim stay order" without hearing the party and without stating any reason for his finding that the appellants failed to make out a prima facie case for waiver of pre-deposit either on the ground of financial hardship or on merit. It is apparent from the records that the appellants had submitted the relevant facts with regard to their financial har....
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....(Appeals) without affording any opportunity of personal hearing to the party. The appeal was rejected on the sole ground of non-compliance with the interim stay order, which itself was an illegal order as already held. The final order also, therefore, requires to be set aside. 5. In the light of the foregoing discussions, I set aside both the interim stay order and the final order passed b....