2001 (5) TMI 840

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..... he Respondent. [Order]. - After dispensing with the condition of pre-deposit of penalty amount on all the applicants, I take up the appeals for hearing with the consent of both the sides. 2. From the impugned order passed by the Commissioner of Customs (Appeals), it is seen that he has dismissed all the appeals by observing that the same are not maintainable being defective in nature. He .....

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..... th the provisions of Section 129E of the Customs Act, 1962. It is not understood that when the appellants have filed the stay petition, how could their appeals be dismissed for non-compliance without first deciding the stay petitions. In view of the foregoing, I set aside the impugned order passed by the Commissioner (Appeals) with direction to him to give an opportunity to the appellants to remov .....

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