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TMI Blog2011 (7) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Central Excise, Madurai dated 31.3.2009 against the said dealer and also the writ petitioner-company - writ petition dismissed. - W.P. Nos. 12189 of 2011 and 12218 of 2011 - - - Dated:- 14-7-2011 - A. Gopal Reddy, Raja Elango, JJ. Ch. Ramesh Babu for the Appellant A. Rajasekhar Reddy, ASG for the Respondent JUDGEMENT A. Gopal Reddy: 1. These two writ petitions are arising out of the same facts and as common issue is involved, they are heard together and being disposed of by this common order. 2. Vice-President of M/s. Sanghi Polymers Pvt. Limited filed W.P.No.12189 of 2011 and M/s. Sanghi Polymers Pvt. Limited filed W.P.No. 12218 of 2011 assailing the correctness of the order passed by the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vt. Limited (petitioners herein), against which, the impugned appeals are preferred and therefore, the learned appellate tribunal-first respondent herein ought to have provided an opportunity of hearing to the petitioners before passing the impugned orders in view of the peculiar facts of the case. It is contended that as the impugned order is passed in violation of principles of natural justice, the matter may be remitted to the first respondent for providing an opportunity to the petitioners for explaining their case. 4. On the other hand, Sri A. Rajashekar Reddy, learned standing counsel for Central Government contended that at the time of waiving the pre-deposit amount, the merits of the appeal cannot be gone into by the appellate a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als are heard, the amount of tax or penalty imposed have to be deposited, and that no discretion has been left by the statute to question in the appellate authority to waive such deposit taking into consideration the hardships of the appellants. There are some provisions which vest power in the appellate authorities to waive deposit unconditionally or with conditions. When the discretion has been vested in the appellate authority to dispense with such deposit unconditionally or subject to such conditions, as it may impose in its discretion taking into consideration the undue hardship which it is likely to cause to the appellant. Therefore, it is difficult to hold that if the appellate authority has rejected the prayer of the appellant to di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a reasonable order which should not have been held to be invalid by the High Court merely on the ground that before passing the said order the party-respondent therein was not given oral hearing, which amounted to violation of the principles of natural justice. 7. The judgment of the Apex Court in Sahara India (Firm), Lucknow (2008) 14 SCC 151 on which reliance placed by the learned counsel for the petitioners is with regard to the assessment order passed under Section 142(2-A) of the Income Tax Act. The question that fell for consideration therein is whether or not an opportunity of hearing be afforded to an assessee before ordering special audit in terms of Section 142(2-A) of the Act. Considering the provisions, it was held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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