As per Supreme Court decision in UOI Vs. Jesus Sales Corporation- 1996(83)ELT 486, it cannot be held that before dismissing such appeals or applications in all events, the quasi judicial authorities must hear the appellants or applicants

Circular Urges Quick Resolution of Stay Petitions in Excise and Customs, Personal Hearings Not Mandatory per Court Rulings.

The circular addresses the issue of delays in disposing of stay petitions and pre-deposit dispensation requests in quasi-judicial proceedings related to Central Excise and Customs. It emphasizes that personal hearings are not mandatory before deciding on such petitions, as established by the Supreme Court and Gujarat High Court rulings. The appellate authorities are advised to exercise discretion judiciously, considering the facts and circumstances of each case, and to issue reasoned orders. The Board reiterates that these petitions should be resolved within one month, and personal hearings should be exceptions rather than the norm.