M/S. Simplex Industries Ltd. Vs. C.C.E., Indore

1. when the case was called, none appeared on behalf of the applicants, in spite of notice. therefore, the stay application, filed by the applicants, is being taken up in the absence of applicants.2. the applicants filed this stay application for waiver of pre-deposit of duty and penalty.4. the contention of the applicant is that against the adjudication order, the applicant filed an appeal alongwith the application for waiver of pre-deposit of duty and penalty and the commissioner (appeals), without affording an opportunity of personal hearing, directed the applicant to deposit the duty and penalty for hearing of the appeal and thereafter, without issuing notice, the appeal filed by the appellant, was dismissed for non-compliance to the provisions of sec. 35f of the act.5. in this situation, the contention of the applicants,in their appeal memo, is that the interim order as well as the impugned order, is passed in violation to the principles of natural justice.suraksha flexo packs vs c.c.e. reported in 2000 (122) e.l.t. 232, in a similar situation, remanded the matter to the commissioner (appeals) for deciding afresh after affording an opportunity of personal hearing to the appellant. in view of the above decision of the tribunal, the pre-deposit of duty and penalty is waived for hearing of the appeal and the appeal is being taken up for disposal. as the interim order as well as the impugned order is passed in violation to the principles of natural justice, the order are set aside and the matter is remanded to the commissioner (appeals).commissioner (appeals) will decide the application for waiver of pre-deposit of duty and penalty afresh after affording an opportunity of personal hearing to the appellants and, thereafter, to proceed in accordance with law. the appeal is disposed of by way of remand.(dictated in court).