9911796707
TMI Blog2000 (7) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... these 3 stay applications in spite of notice of hearing. Learned JDR is present on behalf of the respondent. Having regard to the facts and circumstances of these cases as borne on the record, I am inclined to dispose of the appeals themselves finally after allowing the stay applications on the ground of strong prima face case which does exist in favour of the applicants. 2. I have carefully ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the order of adjudication passed by the Assistant Commissioner. This impugned order was also passed on the sole ground of non-compliance with the requirement of predeposit and without going into the merits of the case as above. 4. It is noted that alongwith the 3 separate appeals filed against the respective orders of adjudication of the Assistant Commissioner, the appellants had filed 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no financial means to effect pre-deposit of duty. They also furnished alongwith their representations citations/copies of orders of the Tribunal granting unconditional stay and waiver of predeposit on the ground of the manufacturing unit having been declared sick by the BIFR. The lower appellate authority, however, did not heed these representations and proceeded to reject the appeals on the tech ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nent to note that the final orders were passed by the Commissioner (Appeals) without affording any opportunity of hearing to the party even after having received their representations for personal hearing. The final orders are, therefore, bad in law for gross violation of the principles of natural justice, and the same are set aside on such ground. 6. The appeals are allowed by way of remand, di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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