TaxTMI 
TaxTMI 
2000 (5) TMI 301
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....spondents. [Order]. - When the stay petition came up for orders, I heard the Representative of the appellant as also Learned Departmental Representative. On the facts and circumstances of this case, I feel that the appeal itself can be disposed of without a separate order being passed on the stay application. 2. Appellant is a Public Sector Undertaking (PSU). They have obtained clear....
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....d praying for dispensing with the condition of pre-deposit contemplated by Section 35F of the Act. Appellate authority insists on deposit of the entire amount covered by the impugned order. Since deposit was not made within the time fixed by him, he rejected the appeal observing "since the appeal fails on the threshold point of non-compliance with the requirement of pre-deposit of the duty I do no....
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....te authority did not examine the facts in detail with reference to the law applicable to the situation, I refrain from examining the correctness or otherwise of the argument advanced by the appellant at this stage. 6. Learned Departmental Representative after reiterating the arguments advanced by the adjudicating authority submitted that the matter has to go back to the Commissioner for di....
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....l not be conducive for smooth exercise of power by the appellate authority. Viewed in this light, I am of the opinion that the appellate authority did not exercise its discretion properly while dealing with the stay application. Since the appellate authority has not properly exercised his discretion on the question of pre-deposit and consequently dismissed the appeal at the threshold, I direct the....