2006 (2) TMI 592

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....Advocate, for the Appellant. Shri K.S. Bhatt, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The Stay Applications and the appeals are taken up together for disposal as per law. Both these appeals arise from common Order-in-Appeal No. 15 & 16/05 dated 14-6-2005. The Commissioner has dismissed the contentions of the appellant raised in the appeal memo and confirm ....

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....y will appear before the Commissioner (A) and argue the matter. It is submitted that they have several judgments in their favour. It is further submitted that although the Commissioner has noted several judgments in Para 4 of his order but he has not discussed the same in the operative portion, thereby the order is not a speaking order. 3. The learned SDR submits that the letter of adjourn....