1998 (9) TMI 654

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....osh for the Respondent. ORDER Per Smt. Archana Wadhwa : All the three appeals are against the same impugned Order of the Commissioner of Customs (Appeals) and as such are being disposed of by a common order. The Commissioner (Appeals) has dismissed the appellants' appeals for non-compliance with his Order dated 25.4.97 passed on their applications filed under the provisions of Section....

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....by observing that the applicants had not complied with his earlier Order and no new ground, apart from financial hardship, has been pleaded in the application for modification. He also observed that the financial ground had already been considered by the Commissioner (Appeals) while passing the Order on the Stay Applications. 3. Shri A.G. Chakraborty, learned Consultant appearing for the applic....

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....plicants to explain as to why their appeals should not be rejected for failure to comply with the Stay Order. Accordingly, he prays that the impugned Order be set aside and the matters be remanded to the Commissioner (Appeals). 4. Shri S.N. Ghosh, learned J.D.R. appearing for the Revenue submits that the application for modification as well as the appeals, have been disposed of by the Commissio....

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....issioner (Appeals) in as much as the application for modification filed by the applicants was required to be disposed of independently, after giving a chance of personal hearing to the applicants/appellants and an opportunity to them to put forth their case. As held by the Tribunal in the case relied upon by the learned Advocate, failure on the part of the Commissioner (Appeals), to independently ....