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2007 (5) TMI 595

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..... pplication has not been considered by the Commissioner (A). The Commissioner (A) has got inherent power to recall the interim order - There is no finding with regard to the grounds taken in the interim order. The Commissioner (A) has put the appellants on terms with due application of mind, therefore the order is also not a speaking order - matter remanded to reconsider the application filed by th .....

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..... ention is that due to inadvertency they had not filed an application seeking waiver of pre-deposit before issue of interim order. They had filed an application for recall of the interim order passed by the Commissioner (A), however, he has not taken the said application into consideration and has dismissed the appeal for non-compliance. 2. The learned Counsel submits that the interim order can .....

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..... tion of the order for recall of the interim order. The said application has not been considered by the Commissioner (A). The Commissioner (A) has got inherent power to recall the interim order. The Commissioner (A) ought to have considered all the pleas of the appellants, which have raised in the grounds of appeal before passing an interim order. There is no finding with regard to the grounds take .....

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