2001 (9) TMI 346

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....Sarkar, JDR, for the Respondent. [Order]. - These applications relate to three appeals filed against a single order of the Commissioner (Appeals) under which he had disposed off the appeals filed before him by M/s Electronic Instrumentation and Control, who are the present appellant before the Tribunal. On perusal of the facts it appears that the issues are capable of being disposed off at t....

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....irections on the stay application had not been fulfilled he dismissed the appeals in terms of Section 35F of the Act. In doing so he did not take cognisance of the letter written to him by the applicant on 12-6-2000 nor did he direct them to appear before him for personal hearing. The appeals are against this order. 4. In the appeal memorandum the appellants have given the summary of the p....

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....hat on 16-2-1999 "there was no arrears pending in dispute". The appellant wrote to him saying that the last date of filing of the appeal fell on a holiday and the appeals were filed on the next available working day and thus appeals could not be held to be hit by limitation. The assessee went ahead and deposited the determined amount also. The dispute seems to be pending at the time of filing of t....

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....essee although not under the same heading. Since the Revenue was secured the Commissioner (Appeals) need not have dismissed the appeals before him. In fact he need not have prescribed the sum to be deposited at all. I also observe that in doing so, at neither stage he chose to hear the appellants. This Tribunal has consistently held that in such circumstances the principles of natural justice are ....