9911796707
TMI Blog1988 (12) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals were not listed for hearing today. But the stay applications were however listed for hearing. 2. Both the appeals arise out of a common order in appeal bearing No. PPM-1318-1319/AUR-224-225/87, dated 11-2-1988 passed by the Collector of Central Excise (Appeals), Bombay. 3. In the stay applications, among other things, the applicants have urged that before the Collector (Appeals), they ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en a notice on 30-7-1987 for both the appeals for personal hearing with directions to produce the proof of payment of duty. Prior to this, personal hearing was fixed on 5-3-1987, but the appellant requested for adjournment vide their letter dated 2-3-1987. Their request was accepted and a fresh hearing was fixed as per notice dated 30-7-1987 as stated above .......... They also did not produce the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r requiring the party to make the deposit within the period stipulated by the Collector (Appeals). The Collector (Appeals) appears to have not followed the procedure required to be followed under law. Mere non-deposit itself would not be sufficient to dismiss the appeals. The party is required to be given an opportunity to deposit the duty. A reasonable time should also be allowed to make the depo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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