2012 (2) TMI 455

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..... r had no knowledge of the date when this matter was taken for consideration before the Commissioner (Appeals) - Held that: - merely because the petitioner was not given opportunity of being heard, the petition is allowed - decided in favor of petitioner.
PRAKASH TATIA C.J. AND BHATT P.P., J. For the Appellant : Sumeet Gadodia For the Respondents : Ratnesh Kumar and Amit Kumar The petitioner .....

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..... en for consideration before the Commissioner (Appeals). 3. Learned counsel for the respondents submitted that from the perusal of the contents of the stay petition itself, filed before the Commissioner (Appeals), it will reveal that no ground was made out for the stay of the demand. 4. Learned counsel for the writ petitioner submitted that in the Finance Act, 1994, there is no provision for even .....

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