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M/s Adhunik Power Transmission Limited Versus The Union of India & Ors.

2015 (12) TMI 257 - JHARKHAND HIGH COURT

Restoration of appeal - Non compliance with pre deposit order - Exparte order - Held that:- Commissioner (Appeals) should not have decided exparte stay application. Moreover, the order passed in the stay application has also not yet been served upon .....

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application preferred by the petitioner - Matter remanded back - Decided in favour of assessee. - W.P. (T) No. 786 of 2015 - Dated:- 13-7-2015 - Mr. D. N. Patel And Mr. Ratnaker Bhengra, JJ For the Petitioner : Mr. Sumeet Gadodia, Advocate For the Re .....

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n decided exparte and there was an order to deposit whole amount within a period of one month and as the predeposit was not complied with, an appeal preferred by the petitioner before the Commissioner (Appeals) has also been dismissed. As exparte ord .....

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er or to its representative and decide the stay application as well as the appeal preferred by the petitioner. 2. Having heard learned counsels for both the sides and looking to the counter affidavit filed by the respondents and also looking to the c .....

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counter affidavit which is a communication by the Superintendent (Appeals), Central Excise & Service Tax, Ranchi] and StayOrder No. 07/JSR/2011 dated 5th December, 2011 [as stated in the order passed by the Commissioner (Appeals), Central Excise .....

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not deposited, an appeal preferred by the petitioner under Section 35 of the Central Excise Act has also been dismissed. This is the communication which is annexed at Annexure3 to the memo of this writ petition. 4. Thus, it appears that the Commissio .....

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atural justice in deciding the stay application which is for waiver of the deposition of the amount, we hereby revive the appeal as well as the stay application preferred by the petitioner against the OrderInOriginal No. 13/STax/Addl./Commr./ 2011 da .....

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