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2011 (6) TMI 655 - CESTAT, MUMBAIApplications waiver of pre-deposit - appellant is carrying on the business of duty-free shop - theft/burglary took place at the above duty-free shop - appellant estimated loss of Rs.60 lakhs due to the theft and furnished a list of stolen goods - show-cause notice also proposed to revoke the bond executed under Section 59(2) of the Act – Held that:- Commissioner (Appeals) did not find it 'feasible to go into the merits of the case'. Secondly, where the appellant has pleaded financial hardships. Commissioner (Appeals) did not give the appellant an opportunity to amplify this plea. Thus, both ways, the stay order dated 16.6.2010 passed by the Commissioner (Appeals) is bad in law on account of non-consideration of case on merits and of the plea of hardships apart from negation of natural justice. orders of the Commissioner (Appeals) are liable to be set aside. appeals are allowed by way of remand
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