Customs, Excise and Gold Tribunal - Delhi
M/S. Patiala Pipe (P) Ltd., vs C.C.E., Chandigarh on 11 May, 2001
ORDER
K.K. Bhatia
1. In this case, the Commissioner (Appeals), Chandigarh vide order dated 19.6.2000 directed the appellants to make a pre-deposit of a sum of Rs.4,00,000/- within a period of 15 days out of the total amount of duty of Rs.4,22,828/- confirmed on them by the Assistant Commissioner of Central Excise, Patiala vide order dated 28.5.99.
2. The party moved a request petition dated 5.7.2000 before the Commissioner (appeals) for modification of his above order of pre-deposit in which it was also prayed that a personal hearing may be granted to them. Notwithstanding the request of the party, the Commissioner(Appeals) dismissed their appeal vide his order dated 31.8.2000 under Section 35-F of the Central Excise Act, 1944.
3. The present appeal is against the above order of the Commissioner(Appeals). The matter is listed today for hearing the stay petition filed by the party. I have heard Shri K.K. Anand, Advocate for the appellants and Shri A.K. Jain, SDR for the respondents. The learned counsel for the appellants submits that their appeal has been dismissed by the lower appellate authority without considering the submissions made by then and without affording them an opportunity of personal hearing, despite their specific request. It is, therefore, contended that the order passed by the Commissioner(Appeals) is not sustainable and the same may be set aside. Shri. A.K. Jain, SDR on going through the record of the case has not disputed the facts as submitted by the appellants.
4. I have considered the submissions made before me. As rightly submitted by the learned counsel for the appellants, the order passed by the lower appellate authority rejecting the appeal of the party is non-speaking and is passed without affording the appellants an opportunity of personal hearing. This order, therefore, cannot be sustained. The appellants are granted a waivder of pre-deposit of duty confirmed on them. The order passed by the Commissioner(Appeals) is set aside and the matter is remanded to him for passing a fresh speaking order on the submissions made by the party. The party shall be granted a reasonable opportunity of hearing before taking a final view on their stay petition and/or the appeal.
5. The appeal is, thus, allowed by remand in the above terms.
PRONOUNCED AND DICTATED IN OPEN COURT.