2005 (8) TMI 697

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..... pearing for the Department. We have made a critical assessment of the impugned order dated 08.07.2005 passed by the Additional Commissioner (CT) Legal, Office of the Commissioner of Commercial Taxes wherein the petitioner's stay application pending appeal has been rejected. We are constrained to observe that we have seen several orders passed by the appellate authority which are more or less c .....

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..... equired to be taken into consideration even at the threshold. In the instant case, we find that the appellate authority did not properly appreciate the grounds raised in the appeal as well as the stay petition. No doubt, as pointed out by the learned Special Standing Counsel, the appellate authority summed up the proceedings of the revisional authority but had not expressed its own opinion in the .....

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