Independent appellate adjudication required; a stay-order's prima facie reasoning cannot replace fresh consideration of submissions.

The Commissioner (Appeals) must decide an appeal independently on the basis of the submissions made before it and cannot simply adopt the prima facie reasoning recorded in a stay order under Section 35F of the Central Excise Act, 1944. An order reflecting reliance on the stay-order view without fresh consideration of the appellant's case is unsustainable. The matter was set aside and remanded for de novo adjudication after granting the appellant a reasonable opportunity of hearing.

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Issues: Whether the Commissioner (Appeals) was justified in disposing of the appeal by relying on the reasoning recorded in the stay order instead of independently considering the appellant's submissions and deciding the matter afresh.

Analysis: The appellate authority was required to adjudicate the appeal on the basis of the submissions made before it and not merely adopt the prima facie view expressed while considering the stay petition under Section 35F of the Central Excise Act, 1944. Since the impugned order reflected reliance on the stay order reasoning without independent consideration of the appellant's case, the order could not stand. The appellant was also entitled to a reasonable opportunity of hearing before a fresh decision was taken.

Conclusion: The impugned order was set aside and the matter was remanded to the Commissioner (Appeals) for de novo decision after granting reasonable opportunity of hearing to the appellant.

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