2000 (9) TMI 649

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..... The amount involved is Rs. 4,40,345/-. While denying the same he also imposed a penalty of Rs. 50,000/-. Against the said order the appellants filed appeal to the Commissioner (Appeals) sitting at Bhopal. By communication dated 30-4-1998 the Superintendent of the office of the Commissioner (Appeals), Bhopal informed the appellants as follows :- "Please refer to your above stay/waiver applications filed with the above captioned appeals. The Commissioner (Appeals), Customs & Central Excise, Bhopal, after carefully considering the facts and submissions on record has allowed partial relief by way of deposit of only 25% of duty demanded in cash and bank guarantee for the balance amount in each case. He has, however, waived the pre-deposits o....

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....f was taken up for disposal with consent of parties and after waiving pre-deposit. 4. The facts will clearly show that the waiver application under section 35F of the Act has to be carefully looked into by the appellate authority. It is true that in the Supreme Court judgment in the case of U.O.I.. v. Jesus Sales Corporation - 1996 (83) E.L.T. 486 the Supreme Court held that normally for waiver application personal hearing need not be granted. However a Division Bench of the Gujarat High Court dealing with the same in respect of matter arising under the Central Excise Act, after considering the said judgment has held in the case of Ricoh India Ltd. v. U.O.I. - 2000 (125) E.L.T. 469 (Guj.) = 1999 (34) R.L.T. 231 as follows :- "7.&emsp....

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.... principle of audi alterum partem well known quasi judicial process. This is what has been highlighted by the judgment of the Gujarat High Court in the case of Ricoh India Ltd. The said judgment has been followed by us in the case of Entek IRD International (I) Ltd. v. CCE - 2000 (115) E.L.T. 515 (Tribunal) = 1999 (35) RLT 887. Moreover in respect of the same party learned single member dealing with similar type of application has held in the case reported in Larsen & Toubro Ltd. v. Commr. - 2000 (119) E.L.T. 631 (Tribunal) as follows :- "While I am normally reluctant to comment on conduct of departmental officers, it would be unfair on the facts of this case not to do so. The appellant has already gone through two rounds of litigation and....