2015 (1) TMI 66

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... make a pre-deposit of 50% of penalty for considering their appeal. In these circumstances, I hold that the learned Commissioner (Appeals) has violated the principles of natural justice therefore, the impugned order has no merit. Accordingly, the impugned order is set aside and the matter is remanded back to the Commissioner (Appeals) to first to decide the application for stay after giving a reaso .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appellant. The appellant challenged the same before the Commissioner (Appeals) and also filed a stay application. The learned Commissioner (Appeals) passed an ex parte order by directing the appellant to make a pre-deposit of 50% of the penalty imposed on the appellant without giving an opportunity of hearing to present their side. At the time of final hearing, the appellant pleaded before the lea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er (Appeals) has violated the principles of natural justice therefore, the impugned order has no merit. Accordingly, the impugned order is set aside and the matter is remanded back to the Commissioner (Appeals) to first to decide the application for stay after giving a reasonable opportunity of hearing to the appellant to present their case and thereafter to decide the appeal on merits. 6. With .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X