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2000 (7) TMI 351

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....der]. - Having carefully examined the records of the case and having heard both sides, I am convinced of the existence of strong prima facie case in favour of the applicants and therefore I allow the stay application unconditionally and proceed to dispose of the appeal itself finally having regard to the facts and circumstances of the case. 2.  The adjudicating authority had passed order r....

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....999 they submitted a representation to the ld. Commissioner (Appeals) for reconsideration of the "interim stay order". In the said representation, the appellants cited decisions of the Tribunal in support of their request for complete waiver of pre-deposit. This representation was received by the lower appellate authority on 24-12-1999. On 10-2-2000, ld. Commissioner (Appeals) rejected the appeal ....

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....mmissioner in the interim stay order has attempted to invoke the ratio of Supreme Court's decision in Union of India & Others v. Jesus Sales Corporation [1996 (83) E.L.T. 486 (S.C.)] for dispensing with personal hearing on the stay application. The reliance placed by the lower appellate authority on the said decision of the apex Court for the above purpose appears to be misconceived inasmuch as th....