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TMI Blog2010 (3) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, the same are being taken up together for disposal. 3. The applicants filed these stay petitions for waiver of predeposit amounts in dispute. The appeals filed by the appellants were dismissed by the Commissioner (Appeals) vide different orders for non-compliance with the provisions of Section 35F of the Central Excise Act, 1944 as the appellants failed to comply with the condition imposed in the stay orders. The contention of the appellants is that the Commissioner (Appeals) passed an order on the application for waiver of predeposit without affording an opportunity of hearing to the appellants and thereafter, dismissed the appeals that too without affording an opportunity of hearing to the appellants. The appellants relied upon the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on for stay/dispense with predeposit, on the facts of the said case, it was held that the order is not vitiated and is not liable to be quashed being violative of principles of natural justice. The said pronouncement of the Apex Court has to be confined to the facts of the said case and nowhere the Apex Court in the said case has ruled that the principles of natural justice or audi alteram partem will have no application in respect of an application for stay/exemption before the appellate authority. 69. In my considered view, their Lordships have not laid down that it is not necessary or it an universal rule that the principles of audi alteram partem is excluded in respect of such exemption/stay application. In this background of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty levied would cause undue hardship to the appellant before it and also has to decide with reference to the facts of each case as to rate or quantum or extent, to which such predeposit could be dispensed with and also subject to such conditions as the said Appellate Authority may impose and deem fit. All these aspects have to be taken care of by the Commissioner (Appeals). 72. It is not as if Section 35F excludes the applicability of principles of natural justice and it is not as if that the entire duty demanded or penalty levied has to be deposited without there being any exception. It may be that proviso could be considered as an exception and not as a general rule, but when an appeal is filed, it is in respect of a disputed tax a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 74. In practice, the application for stay is not taken up on the day on which the appeal is presented before the Commissioner (Appeals). Application for stay is taken up after several months from the date of presentation of application and in the meantime, there are some developments. In some cases, error might have crept in calculation in arithmetics and in some cases, the appellant might have paid substantial amount or there might have been an order of exemption or waiver which the Original Authority might not have taken into consideration or referred. If an opportunity of hearing is given while taking up the application for exemption/stay, it would enable the appellant before the Commissioner (Appeals) to produce some materials or such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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