1988 (2) TMI 269

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..... (J)(Oral)]. -E/SB/Stay/524 525/88/MAS 1. Since we propose to dispose of the appeals themselves today on a short question of law with the consent of the parties, we grant waiver of pre-deposit of duty, pending disposal of the appeals today. Appeal Nos. E/SB/836 837/88/MAS 2. These appeals are directed against the order of Collector of Central Excise (Appeals), Madras dated 30.9.1987 .....

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..... demand that the appellants should be afforded an opportunity of being heard. 4. Heard Shri K.M. Vadivelu, the learned D.R. who fairly conceded that before the order adverse to the interest of the manufacturer in regard to the classification of tariff is effected, the, aggrieved party should be given an opportunity of being heard. 5. We agree with the submissions made by the learned Counsel an .....

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..... reliance on rulings of Division Bench. Justice requires that the Excise authorities must have material and evidence before them on the basis of which the said authorities: may themselves come to a conclusion. We also note that the Bench of the Tribunal in the case of Mettur Chemical and Industrial Corpon Ltd. v. Collector of Central Excise, Coimbatore -1986 (26) E.L.T. 756 has held that approv .....

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