TMI BlogAs per Supreme Court decision in UOI Vs. Jesus Sales Corporation- 1996(83)ELT 486, it cannot be held that before dismissing such appeals or applications in all events, the quasi judicial authorities must hear the appellants or applicantsX X X X Extracts X X X X X X X X Extracts X X X X ..... volved in the appeal is normally to be taken by field officers till the disposal of stay petitions by the Commissioners (Appeals), delay in disposal of such stay petitions comes in the way of recovery of Government's legitimate duties. It is, thus, very essential that - stay petitions against orders confirming certain duties and or imposing certain penalties are attended to and disposed of an top priority basis. 2. On a careful analysis of the reasons for delay in disposal of stay petitions filed almost invariably by the appellants, it has come to the Board's notice that a practice appears to have developed in the field whereby the trade and industry has been trying to delay the disposal of the stay petitions by invariably insisting for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. The question whether, before passing such orders on the stay petitions/petitions for dispensation of pre-deposit, the commissioner (Appeals) has to allow invariably a personal hearing has been further examined and the various case laws on the subject also looked into. In this context, your attention is invited to the following case law:- i. Supreme Court decision in CA No. 3597 of 1995 dated 25.3.96 in the case of UOI others vs. M/s Jesus Sales Corporation Ltd. reported in 1996 (83) ELT 486 (SC). ii. Gujarat High Court decision in Special Civil Application No. 345 of 99 dt. 8/2/99 in the case of Saurashtra Cement Ltd. vs. UOI. iii. Gujarat High Court decision in Special Civil Application 10622 to 10624 etc. reported in 1998 (97) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts on perusal of the petition filed on behalf of the appellant for the said purpose, the order itself is vitiated and liable to be quashed being violative of principles of natural justice. 6. Observations of the Hon'ble Court in Para 5 of the said judgement reproduced below, are also very relevant in this regard : "But any order passed after taking into consideration the points raised in the appeal or the application shall not be held to be invalid merely on the ground that no personal hearing had been afforded. This is all the more important in the context of taxation and revenue matters. When an authority has determined the tax liability or has imposed a penalty, then the requirement that before the appeal is heard such tax or penalty s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch deposits, unconditionally or on conditions, then it has to apply its mind on that question line a quasi judicial authority, taking into consideration all the facts circumstances of the case, including undue hardship which has been pointed out on behalf of the appellants. whenever a statutory authority has to form an opinion on a question it does not mean that it has to be formed on a subjective or casual basis. That opinion must be formed objectively on relevant consideration. Same is the position in respect of exercise of discretion. The framers of the Act require such appellate authority to exercise its discretion in a reasonable and rational manner taking into consideration the relevant facts and circumstances of a particular appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of pre-deposit requests of pass reasoned order in an objective manner in the facts and circumstance as given in the representations/stay petitions without hearing advocates or the parties concerned." 10. From the above it is evident that though discretion is vested with the Appellate authority to give personal hearing in the facts and circumstances of the particular case, before disposing off stay petitions, but this should be more of an exception and not the normal rule. Commissioner (Appeals) of not commit any irregularity if they dispose off the petitions for dispensation of pre-deposits without hearing advocates or parties concerned. They must, however, in such cases pass a reasoned order in an objective manner considering the facts a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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