TaxTMI 
TaxTMI 
2000 (7) TMI 336
X X X X Extracts X X X X
X X X X Extracts X X X X
....r the Respondent. [Order]. - There is no representation for the applicants in these 3 stay applications in spite of notice of hearing. Learned JDR is present on behalf of the respondent. Having regard to the facts and circumstances of these cases as borne on the record, I am inclined to dispose of the appeals themselves finally after allowing the stay applications on the ground of strong pri....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pugned was passed by the same Commissioner (Appeals) dismissing the appeal filed by the party against the order of adjudication passed by the Assistant Commissioner. This impugned order was also passed on the sole ground of non-compliance with the requirement of predeposit and without going into the merits of the case as above. 4.  It is noted that alongwith the 3 separate appeals filed ag....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ppellants stated, inter alia, that their unit had been declared sick by BIFR and, therefore, they had no financial means to effect pre-deposit of duty. They also furnished alongwith their representations citations/copies of orders of the Tribunal granting unconditional stay and waiver of predeposit on the ground of the manufacturing unit having been declared sick by the BIFR. The lower appellate a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hardship. For these reasons, the interim stay orders have to be set aside and I do accordingly. It is pertinent to note that the final orders were passed by the Commissioner (Appeals) without affording any opportunity of hearing to the party even after having received their representations for personal hearing. The final orders are, therefore, bad in law for gross violation of the principles of na....