M/S. I.T.C. Ltd. vs Cce, Bangalore on 25 April, 2001
4. On a careful consideration of the submission, we see from the grounds of appeal that the appellants have stated that they had credited the amount under Debit Entry No.751 in the PLA on 20.2.97 which was well within time. However, the counsel fairly submits before us that Commissioner was not informed in time which resulted in the dismissal of the appeal. The Madras High Court in the case of ITC & Others Vs. CCE [2000 (1) ECL 97(MAS.) have clearly held that dismissal of appeal under Section 35F without hearing is violative of principles of natural justice. In this case, the appellants contend that they have complied with the Interim order. If this be so, then the appeal is required to by heard on merits by the Commissioner. Therefore, we set aside the impugned order and remand the case to Commissioner (Appeals) to verify about the pre deposit made and hear the appellants on merits after following the principles of natural justice and pass a speaking order. Thus the appeal is allowed by way be remand.