2000 (7) TMI 644

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....spondent. [Order per : S.L. Peeran, Member (J)]. -  Both the stay applications pertained to the same assessee which arise from two different orders passed by Commissioner (Appeals) dismissing both the appeals under provisions of Section 35F of the Act for non compliance of the Interim Stay order directing them to pre-deposit the amounts within one month from the date of receipt of the order....

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....gh Court of Madras in the judgment in M/s. ITC Ltd. v. CCE as reported in 2001 ECL 97 after a detailed discussion held that such orders are violative of principles of natural justice and that Section 35F of the Act read with Section 35A of the Act requires that assessees to be heard both on merits as well as on financial hardship before fixing the amounts for pre-deposit. Similar view was expresse....