ORDER
Gowri Shankar, Member (Technical)
1. Appeal taken up for disposal, after waiving deposit.
2. The appeal is against the order of the Commissioner (Appeals) on the
classification of fibre glass sleevings that the appellant manufactured. The
Commissioner has found that the appellant did not appear before him the date on
which the hearing was fixed and he dismissed the appeal (except for releasing
the penalty) because the appellant has not controverted the findings in the stay
order.
3. It does not need any great explanation or authority to say that the stay
order of the Commissioner (Appeals) did not finally determine any issue. The
opinion recorded in it has necessarily to be prima facie. If it was not
so, any authority that passes stay order would be restrained from hearing the
matter finally because it has already expressed a final opinion on the issue.
The Commissioner (Appeals) therefore fallen into error by dismissing the appeal
only on the ground that his finding in his stay order has not been challenged.
His order does not deal with the merits at all. It is therefore totally a non
speaking order and has to be set aside.
4. The appeal is accordingly allowed and the impugned order set aside. The
Commissioner (Appeals) shall dispose of the appeal in accordance with law.