A.K. JaIn Vs. Commissioner of Central Excise

1. shri t.c. gupta, ld. counsel reports compliance of stay order no.s/243/99-nb and submits that in the main case the tribunal has already disposed of the appeal in terms of its final order no. a/441-43/99/nb dt.4.6.99. he submits that under para 4 of the said order the tribunal had ordered: having regard to the fact that there is nothing on record to show that any hearing was granted to any of the applicants, we dispense with the requirement of pre-deposit of duty and penalty and stay recovery thereof and set aside the impugned order and allow the appeals by way of remand to the commissioner of central excise who shall furnish copies of the relied upon documents to the third applicant herein and hear all the applicants before passing fresh order.he therefore, prays that since in their case also no opportunity of being heard was extended to the appellant, therefore, the case may be remanded to the adjudicating authority.2. having regard to the fact that this appeal also arises out of the same order and also to the fact that a view has already been taken by the tribunal by remanding the case. we do not see any reason to disagree with the observations of the tribunal. having regard to this fact, we remand the appeal to the adjudicating authority to decide the issue after giving the appellant an opportunity of being heard in person and for producing documents whatever they want in defence of their case. the appeal is allowed by way of remand.