VINITHA CHEMICALS Vs. CENTRAL EXCISE, MANGALORE

JUDGEMENT

(1.) After hearing for some time with reference to the Stay petition, we find that the matter itself can be disposed of. Accordingly appeal was taken for regular hearing.

(2.) As can be seen from the impugned order the Commissioner (Appeals) has dismissed the appeal for non -compliance in terms of Section 35F of the Central Excise Act, 1944. It was brought to our notice that before rejecting the appeal for non -complaince no personal hearing has been granted.

(3.) Heard learned D.R.