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1988 (7) TMI 289

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..... r per : K. Gopal Hegde, Member (J)]. - This appeal arises out of and is directed against the Order-in-Appeal bearing No. 400/88-BOM (File No. S/49-397/87L) dated 12-1-1988 passed by the Collector of Customs (Appeals) Bombay. 2. The Appeal No. 580 of 1988 was not listed for hearing to-day. During the hearing of the stay application, which was listed for hearing, we found it expedient to ta .....

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..... earing as desired by them on 7-12-1987. Appellants, however, failed to turn up and failed to submit evidence of having complied with Section 129E. The appeal is accordingly dismissed." 5. The order of the Collector (Appeals) does not indicate that he had considered the stay application on merit. It also does not indicate that he had rejected that application. When the party had made an applica .....

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..... emanded to the Collector (Appeals) to hear on merit. Accordingly we remand the matter to the Collector (Appeals). He shall also consider the applicants application for dispensation with the prior deposit of the penalty. He shall give adequate opportunity to the appellants herein. 7. Since we have disposed of the appeal, the stay application does not survive for consideration and the same is rej .....

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