TMI Blog2002 (2) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of the case are as under :- The jurisdictional Additional Commissioner of Central Excise had, in adjudication of a dispute between the appellants and the department on admissibility of Modvat credit on certain goods treated by the assessee as capital goods under Rule 57Q of the Central Excise Rules, passed an order against the assessee denying them Modvat credit amounting over to Rs. 7 lakhs un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals) granted waiver of pre-deposit to the extent of 60% of the amount involved and directed the party to deposit the balance 40% within a period of three weeks from the date of receipt of the order. The Interim Stay Order dated 8-3-2000 containing such direction was received by the party on 10-3-2000. As no proof of pre-deposit in terms of the Interim Stay Order was forthcoming ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s connection, ld. Counsel has relied on an earlier order of this Bench which was passed in a case involving apparently similar circumstances. The order relied upon is Final Order No. A/1575/2000-NB(S) passed in Appeal No. E/1113/2000/NB(S). Ld. JDR, Sh. S.C. Pushkarna reiterates the observations contained in the impugned order. 3. There is no dispute of the fact that no notice of hearing on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es gross non-application of mind to the industrially sick character of the Company, also requires to be set aside. I do so and direct the Commissioner to consider the assessee s stay application afresh and dispose of the same by a speaking order after affording a reasonable opportunity of being heard, to the party. The final disposal of the appeal as directed above will be subject to the results o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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