DHANRAJ ENTERPRISES Vs. CCE, INDORE

JUDGEMENT

(1.) For hearing their appeal M/s. Dhanraj Enterprises were required to pre -aeposit a duty amount of Rs.54,301/ - and penalty amount of Rs.5000/ -. We find that the Commissioner of Central Excise (Appeals) has dismissed the appeal filed by M/s. Dhanraj Enterprises for non -compliance with the requirement of pre -deposit of duty and penalty amounts. He has earlier passed interim stay order in which the deposit of penalty was waived and full duty was asked to be deposited.

(2.) Shri A. Upadhyay, Advocate submits that the interim stay order was passed without hearing the appelalnts and the appellante authority has not complied with the principles of natural justice. He submits that the matter be remanded to the jurisdictional appellate authority for decision on merits.

(3.) Shri M.P. Singh, SDR submits that the appellants have not complied with the provisions of Section 35 -F of the Central Excise Act, 1944 and there was no option before the appellate authority but to dismiss their appeal for non -compliance.