2004 (9) TMI 456

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.... Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - After examining the records and hearing both sides, we find that the appeals require to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeals. 2. Appeal Nos. E/277 to 279/2004 are against a common order of the Commissioner (Appeals), whereby three appeals of the assessee were....

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....order that the plea of financial hardships was not looked into by the ld. Commissioner (Appeals) while dealing with the assessee's application for modification of stay order. Ld. Commissioner (Appeals) proceeded to dismiss the assessee's appeals for want of pre-deposit. 3. After hearing both sides, we find that the lower appellate authority has seriously erred in not considering the appellan....

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....e assessee's stay application and take a fresh decision thereon after hearing them on merits as well as on the plea of financial hardships. The Commissioner (Appeals) shall then proceed to deal with the appeals in accordance with law and the principles of natural justice. Appeals E/277 to 279/2004 stand allowed by remand. 4. Appeal No. E/280/2004 is against a different order of the Commissio....