2001 (8) TMI 1204

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..... ary, DR, for the Respondent. [Order]. - These 3 appeals along with 3 stay petitions are filed by the appellants. The main grievance of the appellants was that the Commissioner (Appeals) passed the final order rejecting their appeals for non-compliance of the provisions of Section 35F. 2. Arguing the applications for waiver of pre-deposit of duty and penalty, Shri A.C. Upadhyay, ld. Advoca .....

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..... nts an opportunity of being heard in their stay application before him and then pass appropriate orders. 3. Shri D.N. Choudhary, ld. DR opposes the request and submits that the applicants no doubt received the order and even if they found that the time was too short they should have either deposited the amount or represented against deposit of the amount or for extention of time which the ap .....

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