9911796707
TMI Blog1994 (7) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents. [Order per : Harish Chander, President]. This appeal has been filed by the appellant on being aggrieved by the order passed by the Collector of Central Excise, New Delhi. A stay application has also been filed which was supported by an affidavit. Shri R. Santhanam Advocate with Shri R. Singhani, Advocate appeared on behalf of the appellant. Shri Santhanam stated that they were is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. SDR argued that the matter was heard on 18th January, 1993, the issue was similar and as such there was no requirement for personal hearing separately. And as such there is no denial of principle of natural justice as the assessee has been granted hearing on the same date. 3. We have heard both the sides and gone through the facts and circumstances of the case. Earlier Show Cause Notice is d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ours and after it is taken out of the body, it has to be disposed of, whether the steel needle is naked or covered with plastic tube as alleged in show cause notice. Hence their final product is eligible for the exemption as claimed. Therefore, the demand needs to be dropped. 4. The perusal of the above paragraph shows that the last date of hearing was 18-1-1993. The Show Cause Notice is dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . CCE, Delhi reported in 1983 (12) E.L.T. 648 (CEGAT) has held that : The Departmental Representative submitted that the show cause notice specifically asked the Appellant whether the Appellant wanted to be heard in person. However, nothing was shown to us to prove that the Appellant waived personal hearing or that he was offered a hearing before final orders were passed by the Assistant Collec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustice. We are of the view that if the appellant is desired to deposit the full amount of duty, it will amount to undue hardship. Therefore, we dispense with the pre-deposit of the same. Both Shri Santhanam and Shri Singhani, Ld. Advocates had pleaded for remand of the matter to which Shri B.K. Singh, Ld. DR does not object. In view of this, we set aside the impugned order and remand the matter to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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