2009 (4) TMI 793

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..... Ld. Counsel Shri Hemant Bajaj submits that this Appellant has been thrown at the threshold by the ld. Commissioner (Appeals) when pre-deposit could not be made by the Appellant. The Appellant being aggrieved by the stay order passed on 18-9-08 filed a modification application. That was also rejected on the ground that the stay application was not showing new grounds. He submits that the demand rel .....

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..... ma facie appreciation of the case is essential when an appeal undergoes redressal in two stages. The first stage is stay hearing and second stage is the appeal hearing. This we say, following the ratio laid down by Apex Court's judgment in the case of Alex Enterprises v. Union of India reported in 2009 (236) E.L.T. 10 (S.C.). The Appellate Authority below did not appreciate case of the Appellant w .....

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..... llant, the ld. Commissioner (Appeals) shall pass appropriate order on the stay application. We do not restrict powers of ld. Commissioner (Appeals) by any means. He is at liberty to dispense with pre-deposit if he considers proper. 6. With the aforesaid observations, we dismiss the stay application as well as the appeal before us. (Dictated & pronounced in open Court)
Case laws, Decisions, J .....

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