2015 (2) TMI 827

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....his Bench directed the applicants to make a pre-deposit of Rs. 8,00,000/- within a period of six weeks and to report compliance on 05.12.2014. The appellants have complied the above said stay order. Since, the issue involved is in narrow compass, the main appeal itself is taken up for disposal. 2. The brief facts of the case are that the applicants have erroneously paid the excise duty on supplem....

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....ved the intimation notice of hearing fixed on 24.1.2013 by Commissioner (Appeals) in time as the intimation letter was addressed to the Swamy Associates. Therefore, they could not appear for hearing before the Commissioner (Appeals). He further submits that the Commissioner (Appeals) has passed the exparte order for pre-deposit without hearing on merit. Immediately on receipt of the intimation let....

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....n perusal of the records, I find that the Commissioner (Appeals) has dismissed their appeal for non-compliance of the stay order. It is the submission of the appellant that they have not received the information of hearing fixed by the Commissioner (Appeals) and the stay order was passed exparte without hearing them on merits. Since, the appellant has complied the Stay Order of the Tribunal, the m....