9911796707
TMI Blog2000 (9) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. Today, the application for stay has been ilsted for hearing. When the matter was looked into, it was felt that the appeal itself could be disposed of as it lies in a narrow compass. Hence, with the consent of both the sides and after waiving the pre-deposit, this was done. 2. The appellants are engaged in the manufacture of Ceramic tiles falling under Chapter heading 6906.10 of the Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that at one particular point of time, the department claimed that there were short levy. Later, the department changed into the excess and shortages. Shri Patel states that there was no worksheet prepared by the department duly countersigned by the assessees as to how the department came to know excess and shortages. He further states that he challenged what is contained in the panchanama. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of academic nature. 6. I have considered the interesting arguments. When I confronted with the situation on this count, I asked a query to Sri J.C. Patel that there was any admission on the part of the assessee to pay the duty as reflected in the order dated 6-12-99, he stated on instruction that no such agreement was made. Be that as it may, we have been coming across these types of orders pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is one thing for the Commissioner (Appeals) to dispose of they stay application without hearing the appellants. But he cannot dispose of the appeal without hearing the appellants. What Supreme Court judgment says is that when the authority passes an order after considering all the material before him, in such an event a personal hearing need not be given. Here all the materials have not been s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
