2000 (7) TMI 644

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri M. Kunhikannan, DR, for the Respondent. [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 m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Hon'ble High Court of Madras. The Hon'ble High 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 amount....