Triveni Engineering and Industries Vs. Commissioner of C. Ex.

1. these are two appeals against the order dated 21-2-2002 passed by the commissioner of central excise, meerut. shri rajesh chhibber, learned advocate has appeared on behalf of the appellants and he has drawn my attention to the order-in-original which states as under: "please refer to your letter references no. 4305, dated 9-8-94 on the captioned subject. in this context it is to inform you that commissioner, customs and central excise commissionerate, meerut has rejected your aforesaid request for condonation of storage loss of 1082.90 qtls. of molasses stored in steel tank nos. 1 and 2 for the season 2000-2001. you are therefore, requested to deposit the duty involved immediately." he, therefore, submitted that the order passed by the commissioner has been conveyed to the appellants by the deputy commissioner and no opportunity of hearing was given to the appellants. therefore, this is a dear cut case of violation of the principles of natural justice and he, therefore, submitted that both the appeals may be remanded at the stay stage itself.2. shri h.c. verma, learned jdr, is present on behalf of the revenue and he does not dispute the above factual position.3. in these circumstances, the appeals themselves are taken up for final disposal with the consent of both sides. both the appeals are remanded to the commissioner for de novo adjudication after affording a reasonable opportunity of being heard and pass a speaking order. the stay applications also stand disposed of accordingly.