2001 (7) TMI 908
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....Shri V.K. Chaturvedi, SDR, for the Respondent. [Order]. - After dispensing with the condition of predeposit of penalty amount of Rs. 25,000/- (rupees twenty five thousand only) I take up the appeal itself with the consent of both sides. 2. It is seen from the impugned order of the Commissioner (Appeals) that he has dismissed the appeal filed by the appellants under the provisions of ....
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....cate. It is admitted that an application for dispensing with the condition of pre-deposit of penalty amount was filed by the appellants. Even if the appellant did not appear before the Commissioner (Appeals) on the date fixed for disposal of the stay petition, the Commissioner (Appeals) was under legal obligation to pass order on the stay petition. It is, however, seen that the matter was adjourne....
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