2009 (11) TMI 608

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..... esaid stay order, the Commissioner dismissed the main appeal on the ground of non-compliance with the requirement of Section 35F of the Central Excise Act 1944 - Principle of natural justice requires that there should be proper application of mind in taking a decision which cannot be possible without giving reason - The writ petition is accordingly disposed of - 28 of 2009 - - - Dated:- 20-11-20 .....

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..... y order dated 21-8-2008 the Commissioner (Appeals) passed the following orders. It is observed from the prima facie examination of the case that, there does not appear to be any ground for exercising full waiver of duty and therefore, I direct the appellant to deposit Rs. 4,00,000/- (Rupees four lakh only) towards duty before 8th September, 2008 and report compliance to this office. However, if .....

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..... irement of Section 35F of the Central Excise Act 1944. The petitioner preferred appeal against the order dismissing the appeal before the Customs, Excise Service Tax Appellate Tribunal, Kolkata and by order dated 17-3-2009 the Tribunal holding that the case was not fit case for total waiver of duty directed the petitioner to deposit Rs. 4,00,000.00 within a period of six weeks set aside the orde .....

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..... 4. Perusal of the above impugned orders show that the appeal has been disposed of on the ground of non-compliance of the order of the Tribunal to make the deposit of Rs. 4,00,000.00. No decision has been taken on merit with regard to the question of waiver. Therefore, the appeal involves substantial question of law as to whether the Commissioner (Appeals) could reject the application for waiver by .....

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..... application for waiver shall be restored to their original numbers and the waiver application shall be considered again after providing opportunity of hearing to the parties concerned without being influenced by the orders dated 17-3-2009 and 24-7-2009 (vide Annexures-15 and 17) passed by the Customs Excise Service Tax Appellate Tribunal and a reasoned order shall be passed thereon taking into .....

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