2002 (2) TMI 107

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....self is taken up for hearing. 2. The main grievance of the petitioner is that before passing the impugned Order-in-Appeal No. 182/99 (M-III) dated 1-10-1999, the Commissioner of Central Excise (Appeals), Chennai, has not granted a personal opportunity and had the personal opportunity been granted, the petitioner would have produced the relevant documents in support of its plea that because of t....

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....cation for dispensing with the pre-deposit. 5. I am of the view of the issue raised by the petitioner herein is covered by the decision rendered in ITC Limited's case reported in 2001 (127) E.L.T. 338 (Mad.) cited supra, wherein a learned single Judge of this Court has considered the decision rendered in Jesus Sales Corporation Ltd.'s case reported in 1996 (83) E.L.T. 486 (S.C.), cited supra, w....