SAIL Vs. COMMISSIONER OF CENTRAL EXCISE, BOLPUR

JUDGEMENT

(1.) HEARD both sides.

(2.) IN view of the fact that the COD clearance has since been obtained by the appellant, the earlier order of dismissal dated 17 -01 -2008 is recalled and the stay petition and the appeal are restored to their original Nos.

(3.) AFTER hearing the matter for sometime, we find that the case was decided by the Additional Director General , DGICCE, ERU, Kolkata without fixing a second date of personal hearing and without even allowing 15 days time to the appellants for locating the necessary documents for this over 16 years old case. As such, we are convinced that there has been denial of natural justice while passing the impugned order. Hence, we waive the requirement of pre -deposit, set aside the impugned order and remand the matter to the Jurisdictional Commissioner to decide the matter afresh.