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TMI Blog2001 (1) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants to reverse the Modvat credit of Rs. 2,91,286/- availed earlier by them. This was on the alleged ground that the credit had been taken without valid duty paying documents. The notice had also proposed to impose penalty on the party under Rule 173Q of the Central Excise Rules. The party contested the notice. The dispute was adjudicated by the jurisdictional Assistant Commissioner, who disallowed the Modvat credit and imposed a penalty of rupees five lakhs. The assessees, aggrieved by this order of the Assistant Commissioner, preferred an appeal to the Commissioner (Appeals). They also filed a stay application praying for waiver of pre-deposit of the duty and penalty amounts and for stay of recovery thereof, pending the appeal. Lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication. Though a modification application was submitted seeking modification of the stay order, the same was not considered by the Commissioner (Appeals). Thereafter, without affording any opportunity of personal hearing to the party in the appeal, learned Commissioner (Appeals) rejected the appeal on the sole ground of non-deposit of amount, without looking into the merits of the matter. Learned counsel further submits that the Gujarat High Court had decided the above case by relying on the Hon ble Supreme Court s ruling in the case of U.O.I. v. Jesus Sales Corporation - 1996 (83) E.L.T. 486 and that the Apex Court in the cited case had not altogether dispensed with personal hearing on stay applications. What the Apex Court had held was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as incumbent on the learned Commissioner (Appeals) to take into consideration the relevant facts and circumstances of the particular appeal while considering the appellants' stay application. The stay order passed by the learned Commissioner (Appeals) does not disclose whether the authority took into consideration the relevant facts and circumstances of the case. This apart, the stay order was passed without affording any opportunity of personal hearing to the party. For a proper consideration of the facts and circumstances of any case, a personal hearing is a pre-requisite, which was dispensed with by that authority, which act, in my considered view, runs against the ruling of both the Gujarat High Court and the Apex Court. Therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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