TMI Blog2008 (10) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... ry implication excluded, personal hearing is desirable at the appellate stage, though effect of denial of opportunity differs from case to case – impugned order is quashed – Commissioner is directed to pass a fresh order after granting opportunity of hearing to the petitioner - 10788 of 2008 - - - Dated:- 22-10-2008 - Adarsh Kumar Goel and L.N. Mittal, JJ. Shri Jagmohan Bansal, Advocate, f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents to deposit Rs. 2,50,000/- as condition of pre-deposit towards penalty and full amount of service tax as a condition for hearing the appeal. 3. We have heard learned counsel for the parties and perused the records. 4. Learned counsel for the petitioner submits that while deciding the stay application, Commissioner (Appeals) respondent no. 3 exercised powers of quasi judicial authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... desirable for the Tribunal to embark upon a detailed inquiry to find out whether the stand of the applicants is on terra firma yet it is imperative that before making any direction with regard lo the pre-deposit, the Tribunal must take into consideration the relevant factors, normally, whether there is a prima facie case in favour of the assessees; the balance of convenience qua depositor or other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to give opportunity of hearing whenever he so desires. Whenever he. does not so desire, the opportunity is not given. Reference has been made to the notices filed as Annexure P-6 collectively. 7. Learned counsel for the respondents submits that opportunity of hearing is not always necessary for deciding the appeal. 8. We are conscious of the proposition that applicability of principles o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hip. In the said application, the petitioner has raised argument with regard to validity of levy of tax, 11. Without expressing any opinion on merits, we are of the opinion that respondent no. 2 must grant personal hearing to the petitioner before deciding the issue in question. 12. Accordingly, we allow this petition and quash the impugned order Annexure P-4 with liberty to respondent no. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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