2000 (12) TMI 376

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....s for the appellants who are a Public Sector Undertaking. A total amount of Rs. 52.22 crores is involved in these six appeals which were in appeal before the ld. Commissioner (Appeals). The ld. Commissioner (Appeals) had ordered a pre-deposit of total amount of Rs. 18.70 crores in these cases by his interim stay order Nos. 510/99 dated 15-4-1999, 555/99 dated 22-4-1999, 554/99 dated 22-4-1999, 509/99, dated 15-4-1999, 508/99 dated 15-4-1999, and 553/99 dated 22-4-1999 in respect of above six appeals. The stay applications as well as the final appeals, for non-compliance of the interim deposit orders made, were dismissed by the Commissioner (Appeals) after, without granting any hearing to the appellants, as regards their difficulties in pre-....

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....rores. (b) We find that large amount of time has been spent by a Committee of Secretaries, in this matter, along with other Senior Officers of the Ministry and the Public Sector Undertakings in studying the issue and granting permission to file appeals to this Tribunal as required under law and the time of this Tribunal along with the time of other officers concerned with these appeals has been involved and wasted. We find that all this national wastages of time, money and effort could have been avoided, if the Commissioner had only heard the appellants in the matter. (c) We find that the Commissioner not only in this case, but in many other cases, has been consistently following this practice of not granting hearing and pas....