JUDGMENT R.D. Vyas, J. 1. They are heard. Learned Counsel for the petitioner contended that the petitioner was not heard before passing the impugned order of vacating the stay. The learned Counsel for the respondents has not been able to show that the petitioner was heard and, therefore, the impugned order is set aside. However, it is directed that the stay granted by the Commissioner (Appeals) earlier will operate only up to 31.7.1998, during which period the petitioner will appear before the Commissioner of Appeals, as may be directed by him and complete the hearing of his appeal. He will fully cooperate with the Department in disposing of the appeal. It is left open to the Commissioner of Appeal to extend the stay beyond that date, if so applied and he is convinced. 2. The petition is accordingly allowed with no order as to costs.