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2011 (3) TMI 1131 - AT - Central ExcisePre-deposit - personal hearing - Commissioner (Appeals) disposed of the applications for dispensing with the requirement of pre-deposit without affording opportunity of being heard in person - whether Section 35F of the Central Excise Act, 1944 excludes personal hearing? - Held that:- Though initially when the applications for dispensation were filed before the Commissioner (Appeals) alongwith the appeals by the appellants, the same were disposed of without personal hearing to the appellants. Nevertheless they were disposed of with speaking orders communicated to the parties and dispensing with 80% and 50% of the amount demanded under the adjudicating order. By no stretch of imagination it can be held that those orders were passed mechanically or without application of mind. Besides before dismissal of the appeal for non-compliance of the said order and pursuant to the applications filed by the appellants for modification of those orders, personal hearing was granted to the appellants and after taking into consideration the case putforth by the appellants, they having failed to make out satisfactory case for modification of the said orders, the impugned orders came to be passed. Thus it can not be said that absolutely no hearing was granted on the issue regarding the requirement of pre-deposit of the amount due and payable under the order passed by the adjudicating authorities.
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