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2015 (10) TMI 1950

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..... stay order in operation as the same is deemed to have been vacated on 20-6-2013. Such type of technicality and procedural objections often raised by the Revenue are not appreciated and have to be rejected at the outset itself inasmuch as non-availability of Bench on 20-6-2013 and the subsequent reservation of order and non-passing of Final order even after the matter has been heard is not in the .....

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..... der that if the appellant does not appear on that date, matter shall be decided on its own merits and shall render the stay order vacated. It is seen that on 20-6-2013, there was no Bench available and the matter was adjourned to 25-9-2013. The matter was heard on the said date and orders were reserved. 2. Inasmuch as the Final order has not been passed till date, the appellants have come up wi .....

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