2003 (7) TMI 609

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..... S.C. Pushkarna, JDR, for the Respondent. [Order]. - Heard 2. The stay application as well as the appeal, in my view, both can be disposed of. 3. The appellants have, prima facie, strong case as the Commissioner (Appeals) has dismissed their appeal not on merits, but on the ground that there was no speaking order. Therefore, the stay application is allowed unconditionally. 4. I .....

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..... plying his mind. It is unfortunate that the Commissioner (Appeals) instead of warning to the competent authority for not to pass such two lines orders, but should pass a detailed order so that the aggrieved party is able to challenge the same, adopted an easy course of dismissing the appeal, resulting in obviously miscarriage of justice. They had not been even heard by the Commissioner (Appeals). .....

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