TaxTMI 
TaxTMI 
2000 (12) TMI 400
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....ent. [Order]. - In adjudication of a case involving alleged illegal import of gold biscuits, the Jurisdictional Deputy Commissioner of Customs imposed a penalty of Rs. 85,000/- on this applicant as per Order dated 16-9-1998. Aggrieved by this order, the party preferred appeal to the Commissioner (Appeals) and also filed therein an application for waiver of pre-deposit of the above amou....
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....pportunity of personal hearing to the appellant, nor considering the merits of the case. Hence, the appeal before the Tribunal. 2. Nobody has turned up today to represent the applicants case. However, there is a request from the applicants for adjournment or, in the alternative, for consideration and decision on the stay application on merits. I have accepted the alternative prayer as cont....
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....ship. He, however, did not disclose any reason for such a finding. At the outset, I note that the reliance placed by the lower appellate authority on the a Apex Courts decision in Jesus Sales Corporation (supra) for the purpose of dispensing with personal hearing in the stay application is grossly mis-conceived. The Apex Court in that case, only held that an appellate authority should consider all....
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....ugnant to ruling of the Apex Court in Jesus Sales Corporation (supra). The final order was also passed by the lower appellate authority without affording any opportunity of hearing to the party, inspite of the fact that the party had specifically requested the authority by way of letter dated 29-4-2000 that the appeal be fixed for hearing on merits. The authority also did not look into the merits ....