2002 (12) TMI 294

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..... )]. For the purpose of hearing this appeal, appellants are required to pre-deposit a sum of Rs. 52,81,531/- under Section 11A(2) of the Central Excise Act, 1944. They are also required to pre-deposit an equal amount towards penalty under Section 11AC of the C.E. Act, 1944 read with Rule 173Q of Central Excise Rules, 1944. 2. Ld. Consultant Shri R. Parthasarathy has pointed out that there i .....

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..... ng the case back to the learned Commissioner. 3. Ld. SDR Ms. Bhagya Devi has noted the letter dated 10-4-2002 and leaves the matter to the discretion of the Bench. 4. We have considered the rival submissions and since the matter lies in a short compass, we are waiving the pre-deposit and are proceeding to decide the main appeal itself as per law. The impugned order is bad in law in as much as .....

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..... h, New Delhi in the matter City Drinks Ltd. v. CCE reported in 1990 (48) E.L.T. 566 wherein also it was held that principles of natural justice are violated, if ex-parte order confirming the demands and imposing penalty without giving any opportunity for persona! hearing and without submitting technical evidence, etc., if any. Therefore, in view of various judgments noted by us, the ends of justic .....

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