2013 (4) TMI 531

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....oners had sought a stay of the recovery of the dues. The impugned order of the Tribunal would indicate that the stay applications were listed before the Tribunal and were heard on 21 February 2011. The Tribunal delivered its decision on 13 May 2011. The Tribunal in paragraph 8 of its judgment observed as follows: " We have carefully considered the rival submissions. We find that the appeal itself can be disposed of at this stage. Therefore, after allowing the stay petition, we take up the appeal for disposal." 2. The grievance of the petitioners is that in the proceedings before the Tribunal submissions were made only in the stay application seeking waiver of pre-deposit of duties, interests and penalties. According to the petitioners....

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..... It is only when the order was communicated to the Petitioners vide letter dated 25^th May 2011, that the Petitioners realized that the Respondent No. 2 has finally disposed off the appeals and rejected all the contentions of the Petitioners, except entitlement to the credit of the input and input services. D. It is submitted that the impugned order of the Respondent No 2 is clearly in breach of the principles of natural justice. The Petitioners ought to be put to notice by the Respondent No 2 that it proposes to dispose off the appeals finally and an opportunity ought to be given to the Petitioners to make submissions on merits on the footing that the appeals themselves will be heard finally." 3. Counsel appearing on behalf of the R....

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....he Tribunal on 21 February 2011 consisted of the applications for waiver of pre-deposit. The Tribunal has itself observed in Paragraph 8 of its order that while allowing the said petition, it was of the view that the appeal could be disposed of at that stage. If the Tribunal was inclined to dispose of the appeal, parties ought to have been placed on notice of this in order to enable them to make submissions on the merits of the appeals. That evidently has not been done. The impugned order of the Tribunal therefore suffers from a fundamental breach of the principles of natural justice. 5. The petitioners are aggrieved by the order passed by the Tribunal disposing of the appeals. The Tribunal has granted in its composite order a waiver of ....