2000 (5) TMI 702

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....r the Respondent. [Order per : Gowri Shankar, Member (T)]. - The Commissioner (Appeals) has dismissed the appeal before him on the ground that the appellant before him did not deposit the entire amount of duty confirmed and penalty imposed in the order of the Assistant Commissioner, as directed by him in the stay order. 2. Advocate for the applicant says that the duty of Rs. 14.73 lacs ap....

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....ght to appeal is not absolute or unaffected and the Commissioner (Appeals) was right in dismissing the appeal before him. The fact that the Commissioner (Appeals) has a right to dismissal of the appeal for failure to deposit, has to be viewed in conjunction with the duty cast upon him to consider and dispose of the stay application on merits. We are not aware of any law which shows that the Commis....