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2009 (8) TMI 113 - HIGH COURT OF JUDICATURE AT ALLAHABADViolation of Natural justice - stay-cum-waiver application dismissed - Held that:- The Commissioner (Appeals) decided the stay-cum-waiver application ex parte without providing any opportunity to the petitioner of hearing and did not take into account the adjournment application filed by the petitioner though admittedly it was received in the office of the respondent-Commissioner (Appeals) on 16-8-04, and this fact appears to have not come to his knowledge on 17-8-04. The aforesaid facts clearly shows that the Commissioner (Appeals) showed undue haste in dismissing the waiver/stay application, which led to the dismissal of the appeal of the petitioner. Thus the order dated 27-9-04, 19-8-04 and 14-9-04 passed by the Commissioner (Appeals), Central Excise, Meerut-II, respondent No. 1 are hereby quashed and the appeal filed by the petitioner before the respondent No. 1 is restored.
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