2000 (10) TMI 450

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Today even though the stay petition is posted, I have taken up the appeal itself for disposal with consent of both sides after waiving pre-deposit. 2. The appellant is a company engaged in the production of cotton fabrics falling under Chapter 52. They were charged with violations of certain rules of the Central Excise Act resulting in the Order-in-Original passed by the Assistant Commission .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... When such finding has been given by the High Court I do not understand why the Commissioner (Appeals) has stated in the order dated 7-1-1999 that personal hearing is not a must for deciding stay application. Moreover the Supreme Court judgment in Jesus Sales Corporation, 1996 (83) E.L.T. 486 is a case dealing with Import Export Act of 1947. That is not a case arising under a revenue legislatio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X