INTERNATIONAL BARREL Vs. COMMISSIONER OF CEN. EXCISE,

JUDGEMENT

(1.) SINCE the issue is covered, I have taken up the appeal itself for disposal after waiving pre -deposit and with the consent of both the sides.

(2.) THE issue involved in this appeal is whether the Collector in exercise of power under Section 35F of the Central Excise Act has to give notice of hearing and dispose of the appeal or not. The issue has been decided by several decisions of the Tribunal including our decision in the case of Entek IRD International (P) Ltd. [2000(115) ELT 515(T) following the judgement of the Division Bench of the Gujarat High Court in the case of Richoh India Ltd. [1999 (34) RLT 231 (Guj). Following the same, I set aside the impugned order passed by the Commissioner of Central Excise (Appeals), Mumbai in Order -in -Appeal dated 31.12.97 and remand the case beck to the Commissioner(Appeals) to deal with the case of the appellant in accordance with law. The matter is remanded to the Commissioner (Appeals) for disposal . In view thereof, stay petition also stands disposed of. (Dictated in Court)