2006 (12) TMI 141

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....ion of law would be relevant for the disposal of the above appeal : "whether the Appellate Tribunal was justified drawing inference on questions relating to fact and act as an original authority without giving a proper opportunity to the appellant to explain the same ?" 2.1 The detailed facts that are relevant for the disposal of this appeal are : The appellants are engaged in the manufacture of paints and varnishes. They initially made four claims to the tune of Rs. 4,41,561/- for the period from 1990-91 to 1993-94 as per the following details :-   Year Refund Amount (Rs.) Date of filing 1990-91 39,888/- 20-1-97 1991-92 77,831/- 20-1-97 1992-93 1,52,636/- 20-1-97 1993-94 1,71,....

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....ated 26-5-2000, rejected the claim on the ground of non-compliance of the order in the stay application to pre-deposit the amount of Rs. 3,47,312/- for entertaining the appeal. Aggrieved by the same, the appellant preferred an appeal before the Tribunal and the Tribunal, by its order dated 11-8-2000, directed the appellant to pre-deposit the said sum and on such compliance, directed the Commissioner (Appeals) to adjudicate the matter de novo.2.4 Against the said order of the Tribunal dated 11-8-2000, the appellant filed a writ petition before this Court in W.P. No. 19584 of 2000. This Court, by order dated 22-11-2000, directed the appellant to pay a sum of Rs. l lakh and on such compliance, the Commissioner was directed to dispose of the ap....