2012 (3) TMI 439

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..... referred appeal before the Commissioner (Appeals) Central Excise and Service Tax, Ranchi and as per the practice, the Appellate Authority is required to fix a date and intimation is given to the appellant and thereafter appellant's application for waiver of predeposit under Section 35 of the Central Excise Act, 1944 is considered. (Learned counsel for the petitioner further submitted that in t .....

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..... ax, Ranchi to pass appropriate order after giving opportunity of hearing to the petitioner of that writ petition. Learned counsel for the revenue is not in a position to dispute this position that before passing any order on the application for waiver of pre-deposit, an opportunity of hearing is required to be given to the appellant by the Appellate Authority. In view of the above reasons, t .....

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