https://www.taxtmi.com/caselaws?id=96515 The Tribunal retained jurisdiction to hear appeals in Mumbai benches based on the applicants' registered office location. Waiver for pre-deposit was granted in the main appeals, allowing for their disposal without the pre-deposit condition. The issue of classification of plain plush fabrics under CETA led to differential duties and penalties, with the Tribunal directing the Commissioner to hear the assessees on merits without pre-deposit. The dismissal of main appeals by the Commissioner for non-compliance with directions under Section 35F was challenged, emphasizing the importance of providing a hearing before disposal of stay applications and adhering to principles of natural justice. en-us Tue, 28 Mar 2000 00:00:00 +0530 Mon, 02 Jan 2012 18:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96515 The Tribunal retained jurisdiction to hear appeals in Mumbai benches based on the applicants' registered office location. Waiver for pre-deposit was granted in the main appeals, allowing for their disposal without the pre-deposit condition. The issue of classification of plain plush fabrics under CETA led to differential duties and penalties, with the Tribunal directing the Commissioner to hear the assessees on merits without pre-deposit. The dismissal of main appeals by the Commissioner for non-compliance with directions under Section 35F was challenged, emphasizing the importance of providing a hearing before disposal of stay applications and adhering to principles of natural justice. Case-Laws Central Excise Tue, 28 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96515