2000 (7) TMI 351

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....r Babu, JDR, for the Respondent. [Order]. - 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....

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....m stay order on 17-12-1999 and, on 23-12-1999 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. C....

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....sonal hearing before passing the orders Ld. Commissioner 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 pur....