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2012 (5) TMI 534 - CESTAT, MUMBAIViolation of principle of natural justice - Commissioner appeal did not pass speaking order - Held that:- Going through the stay order dated 25-7-2011 and the Board’s Circular as stated hereinabove along with observation of the Hon’ble Bombay High Court in the [1999 (4) TMI 81 - HIGH COURT OF JUDICATURE AT BOMBAY], wherein it was held that the Commissioner (Appeals) while dealing with stay application has not passed a speaking order. Therefore, the order of the pre-deposit is in violation of the principles of natural justice, consequently the impugned order will not sustain in the eyes of law. Accordingly, we set aside the impugned order with a direction to the Commissioner (Appeals) to decide the stay application first by passing a speaking order thereafter applicants are required to make pre-deposit - Decided in favour of assessee.
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