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2010 (3) TMI 470 - CALCUTTA HIGH COURTNatural Justice – Stay order passed without considering admitted facts objectively and without grant of personal hearing. Directions given to deposit 25% of duty confirmed and penalty imposed. C.B.E.&C. Circular dated 30.03.1999 stipulating that in case of pre-deposit, authority should pass a reasoned order in an objective manner considering facts even if no hearing granted. Law that whenever an order having civil consequences passed, principles of natural justice be complied with. Impugned order not sustainable. Matter remanded.
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