2000 (10) TMI 320

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....lant. Shri S. Sudarsan, DR, for the Respondents. [Order per : S.L. Peeran, Member (J)]. - The stay and appeal arise from dismissal of appeal under Section 129E of the Act for non pre-deposit of duty amount of Rs. 2.5 crores by the appellants in terms of ex parte order dated 7-2-2000 and Final Order No. 24/2000(H-II)-Cus. passed by the Commissioner (Appeals), Hyderabad. The grievance made ....

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....ng prima facie case, merits and financial hardship is required to be considered in the interim order after granting personal hearing. There is a clear violation of this aspect. He points out that there was a direction from the Andhra Pradesh High Court for pre-deposit of Rs. 25,00,000/- which had been complied with and challan produced. They had made out large number of grounds for accepting this ....

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....o all the grounds of stay petition in the matter. He reiterates the grounds on which the pre-deposit had been ordered. 4. On a careful consideration of the submission, we notice that the contention raised by the ld. counsel is required to be accepted. An adjudication order is required to be signed by the Adjudicator and issued. An attested order has been held to be an invalid document in t....

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....e pleas raised by them both on merits as well as on financial hardship and pass a speaking order. The Commissioner shall take into consideration the pre-deposit already made in terms of High Court's order and if it is a fit case, may as well hear the appeal on merits. At this stage, ld. counsel submits that there was already an order of the Commissioner of Appeals and in which this amount of Rs. 2....