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1991 (11) TMI 84
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....f of predeposit of the penalty of Rs. 30,000/- by a given date and finally the appeal is dismissed. After hearing the learned advocate, Government observe as follows :- 2. The Collector of Customs (Appeals) had erred in not granting effective opportunity of hearing to the party, despite-their asking for a short personal hearing in connection with the application for waiver of requirement of pre....
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....ld and thereafter the main appeal is also disposed of for non-compliance of Section 129E relating to predeposit. 3. Government is, therefore, constrained to set aside the said order-in-appeal and direct Collector (Appeals) to dispose all applications of the party, including one for dispensation with the requirement of predeposit in the light of the above observations and in accordance with the ....