1999 (7) TMI 371

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..... [Order per : J.H. Joglekar, Member (T)]. These three stay applications filed along with three appeals arise out of the same impugned order and are therefore being taken up together for disposal. When the stay applications first came up for hearing on 12-4-1999, Shri B.N. Rangwani, ld. Consultant stated that they had not appeared for personal hearing before the Commissioner (Appeals). It .....

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..... Commissioner reads as under : The appellants despite not complying with the provisions of Section 35F of the Central Excise Act, 1944, filed the instant appeal against the aforesaid order of, the Addl. Commissioner (P A), Central Excise. They, however, were still granted personal hearing on 10th December, 1997 to explain their contentions. The appellants reiterated their previous submissions at .....

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..... natural justice. We remit the proceedings back to the Commissioner (Appeals). He shall grant adequate opportunity to the assessees to state their case, both in writing and orally and shall thereafter pass a well reasoned order. 7. Shri Rangwani requests that we make directions to the Commissioner (Appeals) for disposal within a particular time frame. We do not think it is necessary to do so bu .....

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