9911796707
TMI Blog2000 (11) TMI 985X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent [Order per : G.N. Srinivasan, Member, (J)]. The Commissioner (Appeals) passed the impugned orders, seeking to follow the judgment of the Supreme Court in the case of UOI v. Jesus Sales Corporation - 1996 (83) E.L.T. 486 for the proposition that principles of natural justice do not require a personal hearing in all circumstances. On this ground he had disposed of the st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence of compliance for the pre-deposit of amount fixed as per above-mentioned Stay order has not been produced. The appeals are dismissed accordingly. 3. The said observations of the Commissioner in disposing of the appeal in our view is wrong. We are of the view that in case of a failure to comply with the order made under Section 35F, while disposing of the appeal there must be a hearing gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at in disposing of the applications of this nature the adjudicating authority should give a personal hearing. The said decision of the Gujarat High Court has referred to the judgment of the Supreme Court in Jesus Sales Corporation. This Tribunal in several cases including the case of Entek IRD International (India) Ltd. v. CCE - 2000 (115) E.L.T. 515 has followed the judgment of the Gujarat High C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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