2000 (1) TMI 53 - HC - Central Excise

Summary

The High Court of Madhya Pradesh at Indore decided two petitions on a question of law. The Commissioner of Central Excise (Appeals) must apply judicial mind and give reasons for decisions under Section 35F of the Central Excise Act. Orders rejecting stay/waiver without proper justification were set aside, and cases remanded for well-reasoned decisions. Dismissing appeals due to defaults was deemed improper. Petitioners were instructed to report to the Commissioner's office, with no costs awarded.