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2008 (11) TMI 35 - AT - Service TaxCommissioner passed an ex-parte stay order directing the appellant to pre-deposit - stay modification application filed against decision of commissioner were also decided again without giving an opportunity of hearing - both the applications have been decided without affording any opportunity of hearing - Consequently, the appeal stands dismissed for non-compliance of stay order - violation of principles of Natural justice - order of the Commissioner (Appeals) is set aside matter remanded
Issues: Violation of principles of natural justice in deciding stay application and modification application without affording an opportunity of hearing.
In the judgment by the Appellate Tribunal CESTAT, NEW DELHI, the bench comprising Mr. M. Veeraiyan and Mr. P.K. Das heard a stay petition and decided to waive pre-deposit of dues based on the nature of the order passed by the Commissioner (Appeals). The Commissioner had issued an ex-parte stay order directing the appellant to pay a specific amount out of the total demand, including penalties. The appellant sought modification of the stay order, stating they had already deposited a partial amount and requested a waiver of the remaining balance. However, both the stay application and the modification application were decided hastily and without providing an opportunity for a hearing, resulting in the dismissal of the appeal for non-compliance with the stay order. The Tribunal noted a clear violation of principles of natural justice due to the lack of a fair hearing. Consequently, the order of the Commissioner (Appeals) was set aside, and the matter was remanded for reconsideration of the stay application with a reasonable opportunity for a hearing, followed by a decision on the appeal in accordance with the law. The appeal was allowed by way of remand, and the stay petition was disposed of accordingly. The judgment emphasized the importance of adhering to principles of natural justice in administrative proceedings to ensure fairness and due process.
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