2000 (5) TMI 799

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., JDR, for the Respondent. [Order per : Archana Wadhwa, Member, (J)]. -  With the consent of both the sides and after dispensing with the condition of pre-deposit of duty involved, we take up the appeal itself as the impugned order passed by the Commissioner (Appeals) has dismissed the appellants' appeal before him on the ground of non-compliance with the provisions of Section 35F of the Ce....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....)]. Our attention has also been drawn to the Board's Circular No. 524/20/2000-CX., dated 6-4-2000 vide which the Commissioners (Appeals) have been directed to pass the stay order after observing the principle of natural justice. 3. Shri S.N. Mahapatra, ld. Advocate also argues that after passing of the stay order, they filed a review petition for modification of the stay order before the Com....