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2013 (5) TMI 700 - HC - Central ExciseDismissal of appeal for non compliance of stay order - held that:- The Tribunal had to necessarily go into the facts of each appellant’s case and all the relevant questions, such as the existence or otherwise of a prima facie case, the balance of convenience and irreparable hardship, if any, and indicate with clarity the amount they were required to deposit for the whole or part of liability. The omission to do so has led to the present situation, which is not the first of its kind. We notice that this kind of grievance has been voiced earlier also, which the Tribunal would be well-advised to avoid. The stay applications of individual appellants, having regard to their peculiar circumstances, should be considered individually and separate orders should be passed, rather than making an order that has to depend on the outcome of some other appellant’s compliance with the terms of order in his (or its) case. - Tribunal to rehear the case - Decided in favor of assessee.
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