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TMI Blog2000 (3) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. [Order per : S.L. Peeran, Member (J)]. The stay application and appeal arise from Order-in-Appeal No. 153/99, dt. 12-11-99 passed by Commissioner (Appeals), Madras, holding that appellants could not be granted personal hearing in terms of Apex Court judgment rendered in the case of Jesus Sales Corporation Ltd. as in 1996 (83) E.L.T. 486 and as they had not pre-deposited the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals) on his own, disregarded these judgments. Hence, after having given several opportunities, we are constrained to make this observation only in the interest of justice so as to keep this supremacy of law and to uphold the hierarchy of the CEGAT s powers. 3. In view of this clear violation of Tribunal s direction, the impugned order is liable to be set aside. 4. At this stage, ld. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e faulted and the Tribunal has to take a lenient view in this matter. 6. However, on consideration of this submission, we are not satisfied with this plea as Section 35A has been clearly analysed by us in large number of judgments. If the Commissioner (Appeals) was aggrieved with CEGAT s order on this point, the Revenue could have taken-up the matter before the Apex Court. However, not having do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that view of the matter, while accepting the prayer of pre-deposit of Rs. 2,00,000/- (Rupees two lacs only) which should be done within 2 months from the date of receipt of this order, we take-up the appeal itself and remand the matter to the Commissioner (Appeals) with the direction that he shall not insist on any further pre-deposit in the matter and take-up the appeal and decide the case on m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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