2004 (9) TMI 111

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....ed by the CEGAT in Appeal Nos. E/2382/01-NB (SM), E/Co/131/02, E/Co/323/02-NB (SM), which in turn arise out of an order passed in Appeal No. 413-CE/BPL/2001, dated 22-8-2001 passed by the Commissioner of Central Excise (Appeals), Bhopal. 2.Heard Shri R. Nair, L.C. for petitioner and Shri T.N. Singh, learned Sr. Counsel for respondents. 3.In view of the order that I propose to pass, I do not wish....

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....er, in my view in the larger interest of the parties and keeping in view the settled observations made by the Supreme Court in the case of Sangram Singh v. Election Tribunal reported in AIR 1955 SC 425; I am inclined to accept the submissions pressed into service by the counsel appearing for the petitioner. 4.Their Lordships of the Supreme Court in Sangram Singh's case (supra) made the following ....

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....should not be precluded from participating in them. Of course, there must be exceptions and where they are clearly defined they must be given effect to. But taken by and large, and subject to that proviso, our laws of procedure should be construed, wherever that is reasonably possible, in the light of that principle." The subtle observations made by the eminent Judge Hon. Mr. Justice Vivian Bose ....

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....ppeal, for its hearing on merits, the petitioner shall deposit a sum of Rs. 10,000/- (Rs. Ten thousand) by way of cost with respondent No. 3, i.e. the Commissioner, Central Excise & Customs, Indore before the date of hearing of the appeal. It is made clear that this court has not applied its mind to the merits of the case involved in appeal. Under these circumstances the Tribunal shall decide the ....