Customs, Excise and Gold Tribunal - Delhi
Banmore Foam Pvt. Ltd. vs C.C.E. on 30 September, 1999
Equivalent citations: 1999(66)ECC700
ORDER G.A. Brahma Deva, Member (J)
1. After hearing for some time with reference to the stay petition filed by the party we felt, that the matter itself can be disposed of on the limited issue. Accordingly, main matter itself can be disposed of with the consent of both the sides.
2. Arguing for the appellant, Shri Ravi Holani, learned C.A. drew our attention to the respective interim order as well as final order passed by the Commissioner (Appeals), Bhopal. It appears that the party has filed the said application before the Commissioner (Appeals). Commissioner has rejected the stay application without giving an opportunity of hearing. Further, taking into consideration that stay order has not been complied with and appeal has also been dismissed for non-compliance as per order dated 15.4.99.
3. Shri S. Srivastava Ld. JDR submits that against the rejection of the interim order passed by the Commissioner (Appeals) the party has gone to High Court by way of writ petition and the matter is still pending.
4. We have carefully considered the matter. On going through the records we find that the order suffers from denial of principles of natural justice inasmuch as no opportunity of hearing was granted with reference to the stay petition filed by the party. In this view, we have taken we are remanding the matter to the jurisdictional Commissioner (Appeals) for hearing the stay petition and to pass an order accordingly after providing an opportunity to the appellants.
5. Thus, this appeal is allowed by way of remand. Ordered accordingly.