9911796707
TMI Blog1989 (5) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondents. [Order per: D.C. Mandal, Member (T)] - In this stay application the applicants have prayed for dispensing with pre-deposit of duty of Rs. 81,570/- and penalty of Rs. 45,000/- and stay of recovery thereof till the disposal of the appeals. 2. We have heard Shri Gujral, learned Advocate, for the applicants and Shri Doiphode, learned S.D.R. for the Respondent. Shri Gujral ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dum in CA-1 form in which they specifically prayed for personal hearing to represent their case. The Collector (Appeals) did not list the case for personal hearing, but passed an ex-pane order rejecting the appeals. He has argued that this has resulted in the denial of principles of natural justice and on this ground itself, the impugned order would deserve to be set aside and the present appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay application. 4. With the consent of both the parties, we have taken up the main appeal for consideration. After considering the facts and circumstances and the arguments of the learned Advocate, we set aside the impugned order and remand the matters to the Collector of Central Excise (Appeals), Calcutta for de novo decision after granting personal hearing to the applicants. - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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