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2013 (1) TMI 665

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..... st of justice, it is necessary that the appellant should be given an opportunity to file the reply and appear before the adjudicating authority in order to come to conclusion whether the appellant has the case on merit or not. Since it is the claim of the appellant that they have not been heard in the matter, it is necessary that the matter should be heard by the adjudicating authority right fr .....

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..... order directing the appellant to pre-deposit the amount which has been confirmed by the lower authorities, the said order was passed ex-parte and none appeared on behalf of the appellants. Since the appellant has not complied with the order, we had dismissed the appeal vide our Final order No.A/350-351/WZB/AHD/2012, dt.19.03.2012 for non-compliance. 3. On perusal of application for restoration .....

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..... er to come to conclusion whether the appellant has the case on merit or not. In view of this we dispose the Stay Petition and take up the appeal for disposal. 6. Since it is the claim of the appellant that they have not been heard in the matter, we find it is necessary that the matter should be heard by the adjudicating authority right from the beginning and the appellant should be allowed to .....

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