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TMI Blog1997 (7) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, for the Respondents. [Order per : V.P. Gulati, Vice President]. The prayer in the application is for dispensation of the pre-deposit of Rs. 4,70,195/- demanded as duty. 2. The learned Advocate for the appellants has pleaded that earlier the matter had come up before the Tribunal when the appeal had been rejected by the learned lower appellate authority for non-compliance with the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on the stay petition and also on merits. Hence, hearing the appellant again in the same matter is considered not necessary. 3. He has pleaded the original hearing also granted by the said authority was only in the context of stay proceedings and the appellants did not make all the pleas available to them in the matter. He has pleaded, the appellants had been denied an opportunity to putforth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment would be adequate compliance with the provisions of Section 35F. We, therefore, order that the pre-deposit of the balance amount shall stand dispensed with and the recovery of the same stayed pending appeal. 6. Inasmuch as the issue lies in a short campass, we take up the appeal itself for disposal with the consent of both the sides. 7. We observe that the learned lower authority has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, the learned lower authority should have allowed them the opportunity of hearing when they had specifically requested for the same. This not having been done, we hold that the learned lower authority s order is not sustainable in law and we, therefore set aside the same and remand the matter to the learned lower appellate authority to adjudicate the matter de novo after affording the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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