https://www.taxtmi.com/caselaws?id=50018 The commentary states that, in proceedings under Section 35A, the Commissioner (Appeals) must grant a hearing before deciding the appeal and should not insist on immediate pre-deposit of the entire demand and penalties without adequately considering hardship. It also notes that the activity of transferring chemicals from bigger to smaller containers had not been examined in light of the Board's circular. The impugned order was set aside, pre-deposit was waived, recovery was stayed, and the appeals were remanded to the Commissioner (Appeals) for fresh decision on merits after hearing the appellant. en-us Tue, 22 Feb 2000 00:00:00 +0530 Thu, 19 Aug 2010 12:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50018 The commentary states that, in proceedings under Section 35A, the Commissioner (Appeals) must grant a hearing before deciding the appeal and should not insist on immediate pre-deposit of the entire demand and penalties without adequately considering hardship. It also notes that the activity of transferring chemicals from bigger to smaller containers had not been examined in light of the Board's circular. The impugned order was set aside, pre-deposit was waived, recovery was stayed, and the appeals were remanded to the Commissioner (Appeals) for fresh decision on merits after hearing the appellant. Case-Laws Central Excise Tue, 22 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50018