2000 (11) TMI 985

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt [Order per : G.N. Srinivasan, Member, (J)]. -  The Commissioner (Appeals) passed the impugned orders, seeking to follow the judgment of the Supreme Court in the case of UOI v. Jesus Sales Corporation - 1996 (83) E.L.T. 486 for the proposition that principles of natural justice do not require a personal hearing in all circumstances. On this ground he had disposed of the stay application a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iance for the pre-deposit of amount fixed as per above-mentioned Stay order has not been produced. The appeals are dismissed accordingly." 3. The said observations of the Commissioner in disposing of the appeal in our view is wrong. We are of the view that in case of a failure to comply with the order made under Section 35F, while disposing of the appeal there must be a hearing given to the....