2015 (10) TMI 1319

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..... er (Appeals) can hear the appeals without insisting on any pre-deposit. Therefore without going into the merits of the case or the issue involved, both the orders-in-appeal are set aside and the matters are remanded to Commissioner (Appeals) with a direction to hear the appeals without insisting on any pre-deposit. Needless to say the appellant shall be given reasonable opportunity to present thei .....

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..... not. Accordingly the miscellaneous application, stay applications and the appeals are taken up. 2. The miscellaneous application is for production of documentary evidence to show that appellant had deposited the amount of ₹ 18001/- (Rupees Eighteen Thousand and One only) which had been defaulted earlier subsequently. The additional evidence is admitted and miscellaneous application is di .....

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..... llate order are based on Sub rule (3A) of Rule 8, the portion of which came to be struck down, such orders cannot survive. We have narrated facts only to demonstrate that the facts of the present case squarely fall within the portion of the Rule which was declared as ultra vires by the Court. It was only because the petitioner paid interest of barely about ₹ 12,000/- through Cevnat Credit in .....

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