9911796707
TMI Blog2015 (12) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... s also not yet been served upon the petitioner nor it is annexed with the counter affidavit. As there is violation of principles of natural justice in deciding the stay application which is for waiver of the deposition of the amount, we hereby revive the appeal as well as the stay application preferred by the petitioner - Matter remanded back - Decided in favour of assessee. - W.P. (T) No. 786 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prayer that the stay application may be revived and let the Commissioner (Appeals) be directed to hear the petitioner or to its representative and decide the stay application as well as the appeal preferred by the petitioner. 2. Having heard learned counsels for both the sides and looking to the counter affidavit filed by the respondents and also looking to the communication at AnnexureA to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act has also been dismissed. This is the communication which is annexed at Annexure3 to the memo of this writ petition. 4. Thus, it appears that the Commissioner (Appeals) should not have decided exparte stay application. Moreover, the order passed in the stay application has also not yet been served upon the petitioner nor it is annexed with the counter affidavit. As there is violation of pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 35F of the Central Excise Act, 1944 to be read with Section 83 of the Finance Act, 1994. The Commissioner (Appeals) will decide the stay application afresh after giving an adequate opportunity of being heard to the petitioner or to its representative. The petitioner shall remain present before the Commissioner (Appeals), Central Excise Service Tax, Ranchi on 11th August, 2015 between 11:00 a.m. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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