INDORE SANDAL OIL MILLS Vs. CCE, INDORE

JUDGEMENT

(1.) For reasons recorded below, I dispensed with the pre -deposit of duty and penalty and proceeded to hear and dispose of the appeal itself with the consent of both the sides.

(2.) The adjudicating authority confirmed duty demand of Rs.1,43,280 on sandal oil and also imposed a penalty of Rs.30,000. Along with the appeal, the assessee filed an application for waiver of pre -deposit before the Commissioner (Appeals) who, by interim stay order dated 25.4.2000, directed pre -deposit of the entire duty demand but waived the pre -deposit of penalty. On receipt of the stay order, applicants applied for modification by application dated 6.6.2000. Notice was issued by the office of the Commissioner (Appeals) for hearing of the appeal on 14.7.2000, the appellants did not appear before the lower appellate authority who proceeded to dismiss the appeal on the merits of the issue.

(3.) Learned Counsel Shri K.K. Anand submits that notice of hearing on 14.7.2000 was received only after that date, that is the reason why they could not appear before the Commissioner (Appeals). He, therefore, prays that the matter may be sent back for fresh decision to the Commissioner (Appeals) without insisting on pre -deposit. Learned JDR contends that the applicant should be asked to deposit some amount towards duty and the matter may be remanded only after they make some pre -deposit.