2000 (10) TMI 332

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.... Respondents. [Order]. - Today an application for stay of collection of penalty of Rs. 47,437/- and fine of Rs. 5,000/- has been posted. The appellant is carrying on business of manufacturing "Diamond Segmented Circular Saw Blades" coming under Chapter Heading 8202 of the Central Excise Tariff Act, 1985. The charge against the appellant was that he had removed certain quantity of Cobalt Meta....

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.... authority without granting an opportunity to the appellant to hear the matter. It is one thing for the appellate authority to dispose of application filed under Section 35F of the Act, without hearing the applicant and it is another thing that he disposed of the entire appeal without hearing the appellant. The Gujarat High Court judgment in the case of Ricoh India Ltd. v. Union of India [2000 (12....