1999 (12) TMI 357

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..... his is an application for waiver of deposit of Rs. 1,02,311.30, which is sought to be recovered under Rule 57-I of the Central Excise Rules. 2. Today when the matter for waiver of duty as well as penalty came up, since the matter lie in a narrow campus, the appeal itself was taken up after waiving pre-deposit with the consent of both sides. 3. The appellants are holder of excise registration c .....

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..... the ground that the amount confirmed was not pre-deposited and dismissed the appeal without hearing the appeal. Hence the present appeal. 4. Shri M.H. Patil, Advocate appeared for the appellant and Shri Patwari, ld. DR appeared for the department. 5. The appellate authority has passed the impugned order without discussing the merits of the case and without issuing notice to the appellant. It .....

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..... of hearing. I am therefore of the view that the instant case is wrong inasmuch as (1) no notice of hearing has been given, and (2) It is devoid of any reasons for such a dismissal. Therefore the appeal is allowed. The impugned order is set aside and remanded back to the Appellate authority with a direction that he should de novo determine the matter after following the principles of natural justi .....

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