B.H.E.L. Vs. CCE, BHOPAL

JUDGEMENT

(1.) These are 11 appeals filed by M/s. B.H.E.L. against different Orders passed by the Commissioner (Appeals) dismissing their appeals for non -compliance with the interim Stay Order passed by him.

(2.) Though these matters were listed for hearing of only stay petitions but as the issue involved is in very narrow compass, I have taken all the appeals for disposal with the consent of both the sides. Accordingly, the recovery of the dues are stayed in all these matters.

(3.) The Commissioner (Appeals) has dismissed appeals for non -compliance with the requirement of predeposit of duty under Section 35F of the Central Excise Act without affording any personal hearing was even granted at the time of passing the interim stay Order nor the Commissioner (Appeals) considered the applications for modification of the interim stay order filed by the Appellants. As the impugned orders had been issued in gross violation of Principle of Natural Justice all the Orders are set aside and the matters are remanded to the Commissioner (Appeals)with the direction to first hear the stay application after affording reasonable opportunity of hearing to the Appellants and thereafter decide the appeals in accordance with law. All the appeals are allowed by way of remand.