2014 (5) TMI 755

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..... arned Commissioner (Appeals) is an ex-parte order and the same is not sustainable. Consequently, the order of dismissal of appeals is also not sustainable. In this term, the impugned order is set aside and the matter is remanded back to the Commissioner (Appeals) to first decide the stay application on merit after giving a reasonable opportunity of hearing to the appellants to defend themselves - .....

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..... ded that on the stay application it is not deemed necessary to grant hearing to the appellant. As the stay order passed by the learned Commissioner (Appeals) is an ex-parte order and the same is not sustainable. Consequently, the order of dismissal of appeals is also not sustainable. In this term, the impugned order is set aside and the matter is remanded back to the Commissioner (Appeals) to firs .....

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