1999 (10) TMI 207

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....hok Kumar, JDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - The applicants filed this application for waiver of pre-deposit of duty demand of Rs. 8,06,57,749.00. 2.  Learned Counsel appearing on behalf of the applicants submits that the appeal filed by the applicants was dismissed by the Commissioner of Central Excise (Appeals) only on the ground that the applicants fa....

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....of hearing was granted at the time of passing this order. He also submits that the appeal was dismissed for non-compliance under Section 35F of the Central Excise Act, 1944 without issuing any notice to the applicants. Therefore, the impugned order was passed in violation of principles of natural justice. He, therefore, prays that the application be allowed and also prays that the matter be remand....

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.... of the Appellate Commissioner the decision of the Tribunal in their favour and without affording an opportunity of personal hearing, the Supdt. (Appeals) informed the applicants that 30% of the duty demand is to be deposited by the applicants. The letter issued by the Supdt. (Appeals) is as under :- "Please refer to your Fax dated 31-12-1998 on the subject cited above. The observation of Co....

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....nces, we waive the pre-deposit of duty demand for hearing of the appeal, and with the consent of both the parties the appeal is taken up for final disposal. 6.  As discussed above the order passed on the modification application is in violation to the principles of natural justice and the appeal was dismissed without issuing any notice to the appellants, the impugned order is set aside and....