2012 (4) TMI 162

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..... DER NO ..   Per Shri S. K. Gaule :   The applicant filed this application for waiver of predeposit of dury of Rs.20,96,158/- and penalty of an equal amount under 173Q (1) of erstwhile Central Excise Rules, 1944. 2. After hearing both sides, we find that the appeal itself can be disposed of at this stage. Accordingly, we waive the requirement of predeposit and take up the appeal for di .....

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..... he ld.Consultant appearing for the applicant that the order for predeposit was passed without affording any personal hearing to them. We find that this is violation of principles of natural justice. We find that this Bench in the case of Packwell Plastic Pvt. Ltd. (cited supra) has remanded such cases and held as under : 7. In view of the above decisions, we find merit in the contention of the ap .....

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