1990 (4) TMI 70

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....er, wants permission of this Court to delete respondent No. 2 from the array of parties. Permission granted. Respondent No. 2 is deleted from the array of parties. 2. Rule. Mr. B.B. Naik, learned Counsel, appears for respondents Nos. 1 and 3 and waives service of rule. 3. Learned Counsels appearing for the respective parties herein have no objection for taking up this matter today for final ....

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....central excise authorities or any penalty levied under this Act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded or the penalty levied : Provided that where in any particular case, the Collector (Appeals) or the Appellate Tribunal is of opinion that the deposit of duty demanded or penalty levied....

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.... the petitioner to deposit the said amount immediately and produce evidence of such deposit within two weeks of the order. There is also a further condition to the effect that if such deposit is not made, the appeal is liable to be dismissed. We find from Annexure `D' collectively to the Special Civil Application that the appeal was dismissed for non-compliance with the direction given by the Coll....

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....plicant. Mr. B.B. Naik has nothing more to add against the observations made in the said judgment. Since there is a specific averment in this case that the petitioner was not heard, the orders passed by the Collector (Appeals), both at Annexures `C' and `D', are set aside. 5. In the result, this petition is allowed. The Collector (Appeals) is directed to re-hear the stay application and dispose....