TaxTMI 
TaxTMI 
2000 (9) TMI 327
X X X X Extracts X X X X
X X X X Extracts X X X X
....B.K. Choubey, DR, for the Respondent. [Order]. - Today, the application for stay has been ilsted for hearing. When the matter was looked into, it was felt that the appeal itself could be disposed of as it lies in a narrow compass. Hence, with the consent of both the sides and after waiving the pre-deposit, this was done. 2. The appellants are engaged in the manufacture of Ceram....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ot lighted in a proper way and without any manual help. He states that at one particular point of time, the department claimed that there were short levy. Later, the department changed into the excess and shortages. Shri Patel states that there was no worksheet prepared by the department duly countersigned by the assessees as to how the department came to know excess and shortages. He further stat....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 107 what more is required to be considered. All the above arguments are only of academic nature. 6. I have considered the interesting arguments. When I confronted with the situation on this count, I asked a query to Sri J.C. Patel that there was any admission on the part of the assessee to pay the duty as reflected in the order dated 6-12-99, he stated on instruction that no such agreemen....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sioner could not have disposed of the appeal itself without hearing the appellant. It is one thing for the Commissioner (Appeals) to dispose of they stay application without hearing the appellants. But he cannot dispose of the appeal without hearing the appellants. What Supreme Court judgment says is that when the authority passes an order after considering all the material before him, in such an ....