TMI Blog2000 (5) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... After careful examination of the records and hearing both sides, I have been convinced of existence of a strong prima facie case in favour of the applicants. I, therefore, allow the stay application unconditionally and, having regard to the particular facts and circumstances of the case, proceed to dispose of the appeal finally. 2. Learned Advocate, Ms. Reena Khair has reiterated the groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals) posted this stay application to a date for hearing, but the appellants were not able to attend the hearing due to personal reasons. Learned Advocate now explains the reasons to the effect that the party was not able to attend the hearing on account of death of the mother of the Managing Director of the appellant-company. Well before the date of hearing, the appellants had given a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m stay order without hearing the party and without stating any reason for his finding that the appellants failed to make out a prima facie case for waiver of pre-deposit either on the ground of financial hardship or on merit. It is apparent from the records that the appellants had submitted the relevant facts with regard to their financial hardship and had also furnished documentary proof in supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l hearing to the party. The appeal was rejected on the sole ground of non-compliance with the interim stay order, which itself was an illegal order as already held. The final order also, therefore, requires to be set aside. 5. In the light of the foregoing discussions, I set aside both the interim stay order and the final order passed by the lower appellate authority and allow this appeal by way ..... X X X X Extracts X X X X X X X X Extracts X X X X
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