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2013 (6) TMI 1 - JHARKHAND HIGH COURTWhether or not Opportunity of being heard to be provided before deciding the prayer for waiver of pre-deposit condition provided under the proviso to Section 35 of the Central Excise Act, 1944 and for passing the interim order of stay. - held that:- one is not wise who claims that he is wise. One is wise who makes efforts to become more wise. We are constrained to observe as above because of the reason that if Commissioner (Appeals) Central Excise & Service Tax, Ranchi was of the view that he correctly understood the judgment of M/s. Jesus Sales Corporation Ltd. [1996 (3) TMI 194 - SUPREME COURT OF INDIA] and decided the matter without affording opportunity of hearing to the writ petitioner then, it was the heavy duty upon him to update himself with the laws as the said authority himself took the task of deciding the matter without the assistance of the applicant before him and, therefore, the law laid down by the Hon’ble Supreme Court and which has already been interpreted by the various High Courts should not have been ignored, if he updated his knowledge by reading the judgments referred above wherein case of M/s. Jesus Sales Corporation Ltd. [1996 (3) TMI 194 - SUPREME COURT OF INDIA] has been considered and it has been held that M/s. Jesus Sales Corporation Ltd. case has not barred hearing of applicant seeking relief of waiver of condition of pre-deposit, and if the Commissioner (Appeals) C.E. & S.T., Ranchi had no knowledge of those judgments then he is certainly guilty of not keeping himself updated in case where, according to him, he has been given power to decide application having civil consequences, without following principles of natural justice and finding out one old judgment i.e., the judgment delivered in the case of M/s. Jesus Sales Corporation Ltd. which he interpreted in the manner in which he wanted to interpret. Commissioner (Appeals) Central Excise & Service Tax, Ranchi has committed gross error of law in denying the opportunity of hearing to the writ petitioner and because of his act, the proceedings have been delayed in the matter of involvement of the revenue of the Government, as claimed by the Government.
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