(Per : HONOURABLE MR.JUSTICE V. M. SAHAI)
1. We have heard Mr. R.J. Oza, learned counsel for the appellant.
2. Admit. We formulate the following substantial questions of law.
"(I) Whether, in the facts and circumstances of the case, the Hon'ble CESTAT had jurisdiction to pass common order on appeals which were filed by 24 different appellants before it on stay applications filed by only three appellants before it, especially while dealing with only stay applications?"
(II) Whether, in the facts and circumstances of the case, the Hon'ble CESTAT is right in dealing TAXAP/459/2011 2/2 ORDER with the main appeals without there being any notice for its final hearing in view of the provisions of the CESAT Procedure Rules, 1982?
(III)Whether, in the facts and circumstances of the case, on alleged prima facie case, the Hon'ble CESTAT is right in disposing of the appeals at the stage of stay applications?
3. Issue notice to the respondent. Paper book be filed within three months.
(V. M. SAHAI,J.) (N. V. ANJARIA,J.) Braj