2000 (12) TMI 396

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..... 000 made a request to decide the appeal on merits. After hearing the ld. S.D.R., the appeal is admitted. 2. The applicants filed this application for waiver of pre-deposit of duty and penalty. The contention of applicants is that against the adjudication order, whereby the demand was confirmed and penalty was imposed, the applicants filed appeal along with application for waiver of pre-deposit o .....

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..... osit of duty and penalty is waived for hearing of the appeal. 4. With the consent of ld. D.R., the appeal is being taken up for disposal. 5. As discussed above, the impugned order is passed in violation to the principles of natural justice and hence is set aside. The matter is remanded to the Commissioner (Appeals), for deciding afresh the application for waiver of pre-deposit of duty and pena .....

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