2000 (5) TMI 360

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The impugned order is passed by Commissioner (Appeals) Bhopal. The appeal, therefore, would in the normal course lie before the concerned Bench at Delhi. This application seeks permission to file the appeal before the Mumbai Bench in terms of public notice No. 1/97 dated 22-1-1997. 2.  On hearing Shri Patel we accept the pray .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tions are taken into consideration. The appellant after that filed an application for modification on 30-8-1999. However, the Commissioner passed the impugned order dismissing the appeal on account of appellant's failure to complying with stay order. 5.  We observe that the Supreme Court in the cited order has placed the onus on the appellate authority to discuss the issues involved in the a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ational (I) Ltd v. CCE - 2000 (115) E.L.T. 515 the Tribunal has held that failure on this point amounts to denial of natural justice and the orders are not sustainable. Following the ratio of these judgments we allow the appeal and remand the proceedings back to Commissioner (Appeals), for him to grant an opportunity to the assessee to be heard before passing his final orders.
Case laws, Decis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X