9911796707
TMI Blog2000 (12) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... ic Sector Undertaking. A total amount of Rs. 52.22 crores is involved in these six appeals which were in appeal before the ld. Commissioner (Appeals). The ld. Commissioner (Appeals) had ordered a pre-deposit of total amount of Rs. 18.70 crores in these cases by his interim stay order Nos. 510/99 dated 15-4-1999, 555/99 dated 22-4-1999, 554/99 dated 22-4-1999, 509/99, dated 15-4-1999, 508/99 dated 15-4-1999, and 553/99 dated 22-4-1999 in respect of above six appeals. The stay applications as well as the final appeals, for non-compliance of the interim deposit orders made, were dismissed by the Commissioner (Appeals) after, without granting any hearing to the appellants, as regards their difficulties in pre-depositing this huge amount of mone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en spent by a Committee of Secretaries, in this matter, along with other Senior Officers of the Ministry and the Public Sector Undertakings in studying the issue and granting permission to file appeals to this Tribunal as required under law and the time of this Tribunal along with the time of other officers concerned with these appeals has been involved and wasted. We find that all this national wastages of time, money and effort could have been avoided, if the Commissioner had only heard the appellants in the matter. (c) We find that the Commissioner not only in this case, but in many other cases, has been consistently following this practice of not granting hearing and passing orders resulting in uncalled for proceedings in different fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use his powers. We have no hesitation to come to the conclusion that ld. Commissioner (Appeals) has also acted in an arbitrary and illegal manner in exercise of his so-called quasi-judicial powers, as observed by the Hon ble President in the cited case. (e) We would therefore like a copy of this order to be sent to the Revenue Secretary, Ministry of Finance and a copy to the Chairman of Central Board of Excise and Customs for taking such further action as may be necessary, as ordered by the Hon ble President in the cited case supra. 4. When we find that these orders are passed in complete disregard of the principles of natural justice, we have no hesitation to set aside the orders-in-appeal and remand the matter back to the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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