2012 (3) TMI 439

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....l for the parties. Learned counsel for the petitioner submitted that petitioner has preferred appeal before the Commissioner (Appeals) Central Excise and Service Tax, Ranchi and as per the practice, the Appellate Authority is required to fix a date and intimation is given to the appellant and thereafter appellant's application for waiver of predeposit under Section 35 of the Central Excise ....

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....r order and issued direction to the Commissioner (Appeals), Central Excise and Service Tax, Ranchi to pass appropriate order after giving opportunity of hearing to the petitioner of that writ petition. Learned counsel for the revenue is not in a position to dispute this position that before passing any order on the application for waiver of pre-deposit, an opportunity of hearing is required to ....