2009 (2) TMI 213

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....Khanna, C.A., for the Appellant. Shri Fateh Singh, DR, for the Respondent. (Order per: D.N. Panda, Member (J)]. - Ld. Authorised Representative submits that pre-deposit order was passed ex parte earlier by the learned Commissioner (Appeals). Against such ex parte order, the Appellants submitted an application to that Authority for modification of the same. He draws our attention to page-67 w....

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....ng. We have noted from the appellate order that Id. Authority be low has come to the conclusion stating that there was no additional ground for consideration of the modification application. Therefore it was not possible on his part to consider the same. But we differ with his decision and we are of the view that in interest of justice Id. Commissioner should have given an opportunity of hearing o....