1999 (9) TMI 331

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....JDR, for the Respondent. [Order]. -  This Stay Application has been filed by M/s. Samanta (P) Ltd. against Order C. No. IV (16) 441/Tech/DL-II/98-99/5228, dated 21-5-1999, passed by the Commissioner, Central Excise, Delhi determining the annual capacity of appellants' textile processors. The applicants contend that in their declaration, they had given the details of their Hot Air Stente....

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....s of being heard and without allowing them to make representations in the matter. The applicants contend that the impugned order is therefore liable to be set aside for contravention of the principles of natural justice. They argue that before making the said revision which has recurring effect on the assessee, the Commissioner ought to have given the applicants an opportunity of being heard. Appl....

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....bunal had observed that even then the assessee had a right to contest against the circular and they had also a right to be heard on the pleas made by them. 4. Ld. JDR reiterated the findings in the impugned order. 5. Considered. Following the ratio of the aforesaid order, I allow the Stay application as well as the Appeal and set aside the impugned order. The adjudicating authority....