TaxTMI 
TaxTMI 
2006 (3) TMI 629
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.... order that learned Commissioner (Appeals) was disposing of 11 appeals of different parties. Seven of these eleven parties, aggrieved by the order of learned Commissioner (Appeals), filed appeals [C/31 to 37/2005] along with stay applications [C/PD/18 to 24/2005]. We disposed of those appeals as per Final Order Nos. 809 to 815/2005, dated 7-6-2005, which is reproduced below : "These are seven applications before us, among which three figure in today's list and the remaining four with the connected appeals having been suo motu taken up by the Bench having regard to the fact that all the cases emanate from a common order passed by the Commissioner (Appeals). 2. After examining the records and hearing both sides, we are of the view ....
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....l of Entry, the importer executed a bond for a period of 6 months, wherein, it was acknowledged by both sides that the assessment (in terms of Notification No. 128/01-Cus.) would be provisional. Upon expiry of the bond period, no fresh bond was asked for, nor produced by any of the importers. The original authority passed orders demanding AD duty from the parties concerned, in terms of the final Notification. These orders were ex parte orders as the assessees did not avail the opportunities offered by the authority, for some reason or the other. These orders were - taken in appeal before the Commissioner (Appeals). The appellants also filed applications for waiver of pre-deposit and stay of recovery in respect of the amounts of duty demande....
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....ed duty. But the appellant did not utilise all the three opportunities of PH. 4. As per Section 129E of the Customs Act, 1962, appellant shall deposit the demanded duty and interest pending the appeal if the goods are not under the control of the customs authorities. In this case the goods are not under the control of the customs authorities as they were released under provisional assessment which is sought to be finalised by the impugned Order-in-Original under appeal now. 5. As per Section 129E the pre-deposit can be waived only if the Appellate authority are of the view that pre-deposit would cause undue hardship. ....
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.... avail any of the numerous opportunities offered by the authorities. 5. After examining the submissions, we note that ld. Commissioner (Appeals), in this case, chose to pass a non-speaking order on the stay applications filed by the parties. The interim orders passed by her did not disclose anything to show that the case put forward by the parties in their memoranda of appeals or their stay applications was examined. True for one reason or the other, the assessees did not turn up for arguments. But this does not mean that it was open to the appellate authority to call for full deposit of duty in a vacuum. The authority ought to have gone through the case on record and made an endeavour to find out whether the assessees had a prima f....