2000 (1) TMI 55 - HC - Central Excise

Summary

The High Court of Madhya Pradesh at Indore decided multiple writ petitions on a question of law. The Commissioner of Central Excise (Appeals) must apply judicial mind and provide reasons for decisions. Orders rejecting stay/waiver requests under Section 35F of the Act were set aside for lack of judicial reasoning. Matters remanded back for proper disposal. Appeals dismissed for defaults were deemed improper. Petitioners instructed to report to the Commissioner's office. No costs awarded.