2000 (7) TMI 354

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....der]. - Carefully examined the records. Heard both sides. Stay application is allowed unconditionally on the ground of existence of a strong prima facie case. Having regard to the facts and circumstances of the case, the appeal itself will be disposed of finally forthwith. 2.  Ld. Consultant Shri P.C. Rathore for the appellants has reiterated the grounds of the appeal and has prayed for se....

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....aiver and stay and directed the party to deposit the amounts within 3 weeks from the date of the order, which was passed on 1-10-1999. The appellants did not comply with this direction, but moved another application before the Commissioner (Appeals) for reconsideration of the order dated 1-10-1999. This application relied on certain decisions recited therein. This application was received by ld. C....

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....he appellants had failed to make out a prima facie case for complete waiver of pre-deposit of duty and penalty amounts. The order is also found to be virtually against the ruling of the Apex Court in the case of Jesus Sales Corporation [1996 (83) E.L.T. 486] relied on by the lower appellate authority itself for dispensing with personal hearing. The order dated 1-10-1999 of the Commissioner (Appeal....