2001 (7) TMI 908

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..... After dispensing with the condition of predeposit of penalty amount of Rs. 25,000/- (rupees twenty five thousand only) I take up the appeal itself with the consent of both sides. 2. It is seen from the impugned order of the Commissioner (Appeals) that he has dismissed the appeal filed by the appellants under the provisions of Section 35F of the Central Excise Act without first passing any order .....

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..... of pre-deposit of penalty amount was filed by the appellants. Even if the appellant did not appear before the Commissioner (Appeals) on the date fixed for disposal of the stay petition, the Commissioner (Appeals) was under legal obligation to pass order on the stay petition. It is, however, seen that the matter was adjourned and again posted for disposal of the stay petition. As such when the hear .....

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