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TMI Blog1999 (9) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... dents. By consent, rule is called out and heard. 2. The petitioner was issued a show cause notice by the second respondent on 27/30-1-1995. The show cause notice was replied by the petitioner on 12-5-1995. The second respondent made an order on 27-12-1997 against the petitioner. The petitioner filed appeal No. 174/NCP/98 on 25-3-1998 before the Appellate Commissioner of Central Excise under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the above ad interim order made by this Court, it is the petitioner's grievance that the Appellate Commissioner has, on a non-working Saturday, dismissed the appeal itself by his order dated 15-5-1999 without even hearing the petitioner. 4. We have perused the record and heard learned Counsel on both sides. Mr. Sundaram strenuously tried to defend the order dated 15-5-1999 made by the Appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of pre-deposit requirement. There is a discretion vested in the Commissioner of Appeals and if he is of the opinion that deposit of duty demanded or penalty levied would cause undue hardship to the appellant, then he may dispense with such deposit subject to such conditions as he may deem fit to safeguard the interest of the revenue. Perused of the impugned order dated 22-4-1999 does not indica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with law. Mr. Sundaram says that it would be possible to dispose of the appeal on merits within a period of one month from today. If that be so, we do not see why pre-deposit should be insisted for such period of one month since matter is already pending in this Court for a long time. The petitioner shall cooperate with the Commissioner in disposing of the appeal on its merits. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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