GENERAL ENGINEERING WORKS, Vs. CCE, JAIPUR-1

JUDGEMENT

(1.) This application prays for dispensing with pre -deposit of duty amount of Rs.3,66,293.00 under Section 35F of the Central Excise Act.

(2.) Examined the application and heard both sides.

(3.) Ld. Advocate Shri K.K.Anand for the applicants submits that the appeal is against the order of the Commissioner (Appeals) passed in violation of the principles of natural justice. The lower appellate authority, by the impugned order, rejected the assessee's appeal on the sole ground of non -compliance with the requirement of pre -deposit of duty under Section 35F, without giving any opportunity of personal hearing to the appellants. Counsel submits that since the impugned order is in gross violation of the principles of natural justice, the party has a strong prima facie case for waiver of pre -deposit. Ld. SDR Shri M.D.Singh reiterates the findings of the adjudicating authority and opposes Counsel's plea of prima facie case.