2000 (5) TMI 360

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....for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The impugned order is passed by Commissioner (Appeals) Bhopal. The appeal, therefore, would in the normal course lie before the concerned Bench at Delhi. This application seeks permission to file the appeal before the Mumbai Bench in terms of public notice No. 1/97 dated 22-1-1997. 2.  On hearing Shri Patel we accept the praye....

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....ions are taken into consideration. The appellant after that filed an application for modification on 30-8-1999. However, the Commissioner passed the impugned order dismissing the appeal on account of appellant's failure to complying with stay order. 5.  We observe that the Supreme Court in the cited order has placed the onus on the appellate authority to discuss the issues involved in the ap....