2010 (3) TMI 470

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....e order passed by the Commissioner, Central Excise (Appeal-I), Kolkata, respondent No. 3 directing the appellant to deposit 25% of the amount of duty confirmed and penalty imposed in the order in original dated 2nd March, 2010 on the ground that the order impugned was passed without dealing with the issues raised in the application for stay and also on the ground that hearing was not granted. Submission has been made that the judgment in Union of India & Ors v. Jesus Sales Corporation reported in 1996 (83) E.L.T. 486 (S.C.) relied on by the said respondent is not applicable in view of the judgment in J.T.(India) Exports v. Union of India reported in 2002 (144) E.L.T. 288 (Del.). Reliance has been placed on the judgment in JTC Ltd. v. Commis....

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....n of pre-deposit without hearing advocates or parties concerned. They must, however, in such cases pass a reasoned order in an objective manner considering the facts as given in the presentation/stay petition." 5. As seen, the said circular stipulates that in case of pre-deposit the authority should pass a reasoned order in an objective manner considering the facts as stated in the representation/stay petition even if no hearing is granted. 6. So far with regard to the grant of personal hearing is concerned, Delhi High Court in J.T.(India) Exports (supra) while distinguishing Union of India & Ors. v. Jesus Sales Corporation (supra) has held as under :- "11. Concept of natural justice has undergone a great deal of change in recent y....