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2017 (4) TMI 91

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..... inasmuch as evidence on record indicates that the Tribunal had fixed the stay petition for hearing from day-to-day and instead of passing any order on the stay application proceeded to dispose of the appeal on merit without affording the appellant proper opportunity to address the Tribunal on merit - appeal allowed - decided in favor of appellant. - OTAPL No. 5 of 2016 - - - Dated:- 30-8-2016 - .....

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..... llant as well as the counsel for the Revenue on the stay application and the petitioner was surprised to receive the impugned order dated 23-12-2015 whereby the Tribunal disposed of the appeal as well as the stay petition. It is contended on behalf of the appellant that the Tribunal erred in law in disposing of the statutory appeal since no effective hearing of appeal had taken place before the Tr .....

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..... e impugned order, no such consent appears to have been recorded. 4. In consideration of the aforesaid facts, without entering into any question on merits of the lis in question, we are of the considered view that principle of natural justice have not been complied with inasmuch as evidence on record indicates that the Tribunal had fixed the stay petition for hearing from day-to-day and instead .....

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..... luenced by its earlier order which is quashed herein or by any observation made by us in the present order. The appellant shall act in terms of the order relating to deposit as noted hereinabove. 6. With such aforesaid observation and direction, the OTAPL is disposed of. 7. A free copy of this order be handed over to learned counsel appearing for Central Excise Department. 8. Urgent certi .....

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