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2017 (2) TMI 576 - BOMBAY HIGH COURT

2017 (2) TMI 576 - BOMBAY HIGH COURT - TMI - Waiver of pre-deposit - failure to comply with the interim stay order - Natural justice - Whether in the facts and circumstances of this case and in law, was the Tribunal justified in passing the initial as also the further orders without hearing the Appellant-Assessee and ex-parte? - Held that: - Since the order in-original passed by the Commissioner would gain finality and the Appellant's valuable right of Appeal would be lost, the interest of justi .....

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spondent ORDER P. C. This Appeal challenges the order passed by the Customs Excise and Service Tax Appellate Tribunal, West Zonal Bench on 1st September, 2014. 2 That order was passed on the Appeal preferred by the Assessee against the order in-original dated 30th September, 2013 delivered by the Commissioner of Central Excise, Pune-III. 3 The impugned order refers to a prior order of 9th June, 2014. The prior order as well as this order are both exparte according to Mr. Sridharan, learned Senio .....

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ter hearing both sides, we are of the view that this Appeal raises only one substantial question of law and i.e. Whether in the facts and circumstances of this case and in law, was the Tribunal justified in passing the initial as also the further orders without hearing the Appellant-Assessee and ex-parte . 5 Since the order in-original passed by the Commissioner would gain finality and the Appellant's valuable right of Appeal would be lost, we are of the opinion that interest of justice woul .....

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