2015 (1) TMI 66

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....eddy, Dy. Commissioner (AR), for the Respondent. ORDER The appellant is in appeal along with an application for stay of operation of the impugned order wherein their appeal has been dismissed for non-compliance with the provisions of Section 129E of the Customs Act, 1962. 2. Heard both sides. 3. The contention of the learned Advocate appearing for the appellant is that by way....

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....herefore, he prays that the impugned order is to be set aside. 4. The learned AR reiterated the findings of the impugned order. 5. On perusal of the records, I find that at the time of consideration of the stay application, no opportunity of hearing was given to the appellant to defend their stay application but they were directed to make a pre-deposit of 50% of penalty for conside....