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TMI Blog2000 (3) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order per : J.H. Joglekar, Member (T)]. On hearing the stay application it appeared that on the point of law the appeal could be taken up for disposal. Both the sides agreeing, this was done after granting waiver of the condition of pre-deposit of Rs. 5,13,682/- confirmed as duty and also Rs. 1 lakh (Rupees one lakh only) imposed as penalty. 2. In the impugned order, the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... II]. In this judgment it was held that the Commissioner was wrong in dismissing the appeal for non-compliance of Section 35F without granting personal hearing and without considering application for re-consideration. The facts being identical we will follow the ratio of this judgment. 3. The facts involved in this case however, are peculiar. The classification list filed by the assessees was app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en determining the issues. In fact when these issues were visible in the lower order in this manner there was no cause or warrant for the ld. Commissioner to require pre-deposit of any sums. 4. We therefore allow this appeal and remand the proceedings back to the ld. commissioner (Appeals) for him to consider the issues on merits without insisting on any pre-deposit for hearing appeal. - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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