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TMI Blog2013 (4) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the Commissioner (Appeals) rejected all the appeals on the sole ground of non-compliance with Section 35F ibid without examining the merits of the cases. The appeals before us are all directed against such orders of the Commissioner (Appeals). - Held that - we set aside the impugned orders and allow these appeals by way of remand with a request to the Commissioner (Appeals) to dispose of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest thereon and proposing penalties under various provisions of the Finance Act 1994. The demands and proposals were contested by the parties. The disputes were adjudicated by the respective original authorities whose orders went against the parties. Aggrieved by those orders, the parties preferred appeals to the Commissioner (Appeals). They also applied for waiver of predeposit. The appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4, 2965/2011. The facts of the present cases are similar to those of the cases considered in the above Stay Order. All the appellants had made available their buses to the Andhra Pradesh State Road Transport Corporation(APSRTC) under agreements wherein the APSRTC would ply the buses on predetermined routes covered by stage carriage permits held by the owners, with a time schedule fixed by the APSR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we set aside the impugned orders and allow these appeals by way of remand with a request to the Commissioner (Appeals) to dispose of the assessees appeals (filed against Orders-in-Original) on merits without insisting on any predeposit. Needless to say that the parties must be given a reasonable opportunity of being heard and speaking orders should be passed in all the cases. 5. The stay appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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