2001 (11) TMI 479

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....Shri Rajeev Tandon, SDR, for the Respondent [Order per : G.R. Sharma, Member (T)]. - Arguing the case for waiver of pre-deposit of duty amounting to Rs. 20,11,973/-, Shri Ajay Jain, ld. Advocate submits that the Commissioner rejected their appeal for non-compliance of provisions of Section 35F of Central Excise Act, 1944. He submits that no opportunity was provided to the appellants as the a....

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....ut also financial condition of the applicants before quantifying the amount to be deposited. He, therefore, submits that the denial of personal hearing did not in any way put the applicants in an adverse situation in regard to deposit. He, therefore, prays that the applicants may be directed to deposit the entire amount of duty. 3. We have heard the rival submissions. On careful considerat....