9911796707
TMI Blog2000 (7) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... refully examined the records of the case and having heard both sides, I am convinced of the existence of strong prima facie case in favour of the applicants and therefore I allow the stay application unconditionally and proceed to dispose of the appeal itself finally having regard to the facts and circumstances of the case. 2. The adjudicating authority had passed order rejecting a refund claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... presentation to the ld. Commissioner (Appeals) for reconsideration of the "interim stay order". In the said representation, the appellants cited decisions of the Tribunal in support of their request for complete waiver of pre-deposit. This representation was received by the lower appellate authority on 24-12-1999. On 10-2-2000, ld. Commissioner (Appeals) rejected the appeal filed by the party, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order has attempted to invoke the ratio of Supreme Court's decision in Union of India Others v. Jesus Sales Corporation [1996 (83) E.L.T. 486 (S.C.)] for dispensing with personal hearing on the stay application. The reliance placed by the lower appellate authority on the said decision of the apex Court for the above purpose appears to be misconceived inasmuch as the ld. Commissioner (Appeals) ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustice as already noted the final order also requires to be set aside. 5. I set aside the interim stay order and the final order of ld. Commissioner (Appeals) and allow the present appeal by way of remand, directing the ld. Commissioner (Appeals) to dispose of the stay application of the appellants on its merits by a speaking order after affording a reasonable opportunity of personal hearing to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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