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2009 (4) TMI 793
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....R, for the Respondent. ORDER Ld. Counsel Shri Hemant Bajaj submits that this Appellant has been thrown at the threshold by the ld. Commissioner (Appeals) when pre-deposit could not be made by the Appellant. The Appellant being aggrieved by the stay order passed on 18-9-08 filed a modification application. That was also rejected on the ground that the stay application was not showing new grou....
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....right of appeal is conditional. But prima facie appreciation of the case is essential when an appeal undergoes redressal in two stages. The first stage is stay hearing and second stage is the appeal hearing. This we say, following the ratio laid down by Apex Court's judgment in the case of Alex Enterprises v. Union of India reported in 2009 (236) E.L.T. 10 (S.C.). The Appellate Authority below did....