ORDER
S.L. Peeran, Member (J)
1. The stay and appeal lies in a short compass and hence while granting waiver of pre deposit, the appeal is taken up for decision on merits.
2. In the impugned order the Commissioner has dismissed the appeal on the ground that the appellants have not predeposited the amounts as directed by him in his Stay order in terms of provisions of Section 35F of the Act. The Commissioner had directed the appellants to pre deposit Rs. 25,000/- within 15 days from the receipt of the order in stay petition and to report compliance. The appellant contends that due to severe financial hardship, they could not immediately pre deposit the amount and there was a delay of four months which has been explained in the appeal memo. They seek for condonation of delay in depositing and pray for remand of the matter so that they can submit their case on merits.
3. Heard both sides and perused the records. Considered the prayer for condoning the delay in pre deposit and as the deposits have since been made by TR-6 Challan No. 4 dated 21.10.1999, therefore the impugned order is set aside and matter remanded to Commissioner (Appeals) with a direction to hear the appeal on merits without insisting on further deposit after affording an opportunity of hearing to the appellants. Thus the appeal is allowed by way of remand.
(Pronounced and dictated in open court).