M/S. Vipor Chemicals Vs. Commissioner of Central Excise and - Court Judgment

Excerpt:
1. on hearing shri j.c. patel for the applicants and smt. arya for the revenue the appeal itself was taken up for disposal granting waiver of pre-deposit of the duty confirmed and the penalty imposed.2. against the order-in-original passed by the deputy commission the present appellants filed an appeal before the commissioner (appeals) along with the stay application. the learned commissioner disposed of the stay application by order dated 19/11/1999 directing certain pre-deposit to be made. in doing so he did not call the appellant before him for a personal hearing. a modification application was filed before him. he did not take any cognizance thereof. he dismissed the appeal before him for failure of the appellants to comply with the order. in doing so also he did not invite the appellants for hearing.3. in the situation such as this where the commissioner (appeals) has repeatedly contravened the provisions of principles of natural justice this tribunal has allowed the appeals and remanded the proceedings back to the concerned commissioner.4. in the appeal memorandum the claim made is that the amount of duty confirmed is the result of double accounting and in all the adjusted duty is about rs. 23,000/-. in that situation and in view of the inconvenience to which the assessee have been put, not to mention the expenditure in filing this appeal, the proceedings are remanded back to the commissioner with a direction that he shall hear the assessees on merits without insisting on any pre-deposit.

Judgment:
1. On hearing Shri J.C. Patel for the applicants and Smt. Arya for the Revenue the appeal itself was taken up for disposal granting waiver of pre-deposit of the duty confirmed and the penalty imposed.

2. Against the order-in-original passed by the Deputy Commission the present appellants filed an appeal before the Commissioner (Appeals) along with the stay application. The learned Commissioner disposed of the stay application by order dated 19/11/1999 directing certain pre-deposit to be made. In doing so he did not call the appellant before him for a personal hearing. A modification application was filed before him. He did not take any cognizance thereof. He dismissed the appeal before him for failure of the appellants to comply with the order. In doing so also he did not invite the appellants for hearing.

3. In the situation such as this where the Commissioner (Appeals) has repeatedly contravened the provisions of principles of natural justice this Tribunal has allowed the appeals and remanded the proceedings back to the concerned Commissioner.

4. In the appeal memorandum the claim made is that the amount of duty confirmed is the result of double accounting and in all the adjusted duty is about Rs. 23,000/-. In that situation and in view of the inconvenience to which the assessee have been put, not to mention the expenditure in filing this appeal, the proceedings are remanded back to the Commissioner with a direction that he shall hear the assessees on merits without insisting on any pre-deposit.