INTERLINK PLASTICS Vs. COMMISSIONER OF CENTRAL EXCISE, BANGALORE

JUDGEMENT

(1.) AFTER hearing for some time with reference to the Stay petition filed by the party, we felt that the matter itself can be disposed of on the limited issue. Accordingly the matter was taken up for regular hearing.

(2.) THE learned Counsel submitted that the Commissioner (Appeals) has dismissed the appeal for non -compliance in terms of Section 35F of the Act. He said that with reference to the interim order which has been received by the party on 1 -4 -1999, the party has filed an application for modification. The Commissioner has passed an order in pursuance of the modification application without affording an opportunity of personal hearing. Further the party has preferred to file one more application on 3 -5 -1999 which has also not been taken into consideration while passing the impugned order on 6 -3 -2000 rejecting the appeal for non -compliance. In these circumstances, he requested to remand the matter for re -consideration of the modification application and to hear the party.

(3.) HEARD Shri Thomas George, J.D.R. who represented the Department.