2000 (1) TMI 283

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..... e decision of the Commissioner of Central Excise (Appeals), Mumbai dismissing the appeal of the appellant without giving an opportunity of the hearing to the appellant. The appellants are manufacturing various textile items covered under Chapters 52 and 55 of the Schedule to the Central Excise Tariff Act. The show cause notice was issued some time on 4-8-1997 calling upon the assessee to pay a sum .....

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..... appeal finally without giving any opportunity. The disposal of the waiver application without hearing is a different thing when compared with disposal of the appeal itself without hearing. I therefore set aside the impugned order and remand the matter back to the Commissioner (Appeals), Mumbai for dealing with the matter according to law. Since then about Rs. 6,000/- has been paid by the assessee .....

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