FASHION FAIR Vs. UNION OF INDIA (UOI)

JUDGEMENT

(1.) IN this petition, the petitioner seeks quashing of order dated 30 -5 -2008 (Annexure P -4) passed by the Commissioner of Customs and Central Excise (Appeals) exercising the powers of Appellate Authority under Section 35F of the Central Excise Act, 1944.

(2.) CASE of the petitioner is that show cause notice for levying of service tax was issued to the petitioner, which the petitioner contested. The adjudicating Authority raised a demand and also imposed penalty against which the petitioner filed an appeal along with an application for stay Respondent No. 3 without giving an opportunity of hearing to the petitioner rejected the application of stay and directed the respondents 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.) LEARNED Counsel for the petitioner submits that while deciding the stay application, Commissioner (Appeals) respondent No. 3 exercised powers of quasi judicial authority and was required to give an opportunity of hearing to the petitioner. In any case, the order must show application of mind with regard to the issue of prima facie case, balance of convenience and irreparable loss. Learned Counsel relies on, a judgment of this Court in Adinath Dyeing and Finishing Mills v. wherein it was observed: