Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1990 (12) TMI 233

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r (J)]. M/s. Honest Products, Rajkot, has filed an appeal being aggrieved from the order passed by Collector of Central Excise (Appeals) Bombay. The said appeal was received in the Bombay Registry, and thereafter transferred to the Tribunal in the West Regional Bench vide Stay Order No. 34/88-WRB dated 5th February, 1988, and the Bench had ordered to deposit Rs. 40,965.84 and Rs. 9,282.00 to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hat if the other side has got no objection, the appeal be heard. 2. Shri B.S. Ganu, learned SDR, who has appeared on behalf of the respondent, stated that since there was non-compliance of provision of Section 35F, the Collector (Appeals) was within his jurisdiction to dismiss the appeal, but fairly stated that in case the Bench is inclined to grant early hearing of the appeal, he has also got n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... have already discussed the merits as to denial of principles of natural justice in the above paras. We are of the view that when the stay application was pending before the Collector of Central Excise (Appeals), he should have first disposed of the stay application and then he could have dismissed the appeal for non-compliance Of provision of Section 35-F, Accordingly, we hold that there was denia .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates