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2015 (1) TMI 66 - AT - CustomsStay application - appeal dismissed for non compliance with pre deposit order - Held that:- At the time of consideration of the stay application, no opportunity of hearing was given to the appellant to defend their stay application but they were directed to make a pre-deposit of 50% of penalty for considering their appeal. In these circumstances, I hold that the learned Commissioner (Appeals) has violated the principles of natural justice therefore, the impugned order has no merit. Accordingly, the impugned order is set aside and the matter is remanded back to the Commissioner (Appeals) to first to decide the application for stay after giving a reasonable opportunity of hearing to the appellant to present their case and thereafter to decide the appeal on merits. - Decided in favour of assessee.
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