GRASIM INDUSTRIES LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE,

JUDGEMENT

(1.) Applicants filed this application for waiver of pre -deposit of duty amounting to Rs.53,381.02 and penalty of Rs.5,000/ -.

(2.) Heard both sides.

(3.) The contention of the applicants is that they had filed an appeal against the adjudication order before the Commissioner (Appeal) without affording an opportunity of personal hearing to them, the Commissioner (Appeal) decided their application for waiver of pre -deposit and directed them to deposit the duty amount. Thereafter, appellant filed an application for modification of the Stay order and without deciding the modification application the appeal filed by them is dismissed for non -compliance under the provisions of Section 35F of the Central Excise Act hence the impugned order is passed in violation to the principles of natural justice. Applicants also relied upon the decision of the Tribunal in the case of Bell Ceramics Ltd. Vs. Commissioner of Central Excise and Cus. Vadodara, reported in 2000 (122) E.L.T. 396 (Tribunal) where in the similar situation the impugned order is set aside and the matter was remanded. In these circumstances the pre -deposit of whole of the duty is waived for hearing of the appeal. With thew consent of both the parties the appeal is taken up for disposal. As discussed above and in view (sic) the impugned order is passed in violation of the principles of natural justice, hence set aside and the matter is remanded to the Commissioner (Appeals) to decide the application for waiver of pre -deposit afresh after affording an opportunity of personal hearing and,thereafter, to proceed in accordance with law.