TMI Blog2000 (7) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the records. Heard both sides. Having been convinced of the existence of a strong prima facie case in favour of the applicants, I allow the stay application unconditionally and, having regard to the facts and circumstances of the case, proceed to dispose of the appeal itself finally. The jurisdictional Assistant Commissioner had disallowed Modvat credit to the tune of Rs. 2,65,846.78, and had a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pre-deposit of an amount of Rs. 2 lakhs within 15 days, failing which, it was warned, the appeal itself would be dismissed for default under Section 35F without further reference in the matter. The appellants on 11-2-2000 submitted a representation to Ld. Commissioner (Appeals) praying for reconsideration of the above order and for complete waiver of pre-deposit. On the ground that as per their ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of the facts and circumstances of the case in defence of the impugned order. He has rather insisted on rejecting the present stay application and directing the party to make pre-deposit of the entire amount in dispute. 3. I have carefully considered the rival submissions in the light of the facts and circumstances of this case. Ld. Commissioner (Appeals) passed the aforesaid stay order on m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty bound to do under Section 35F of the Act. In view of this position, the stay order suffers from non-application of mind. The order does not reveal a reasonable exercise of discretion by the quasi judicial authority. That authority ought to have, at least, considered the subsequent representation made by the appellants on its merits and ought to have looked into the question whether the directio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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