1996 (4) TMI 126

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..... Counsel for the Central Excise Department and perused the record. Both the learned Counsels agree that this writ petition may be finally disposed of at the admission stage itself. 2. The grievance of the petitioner is that the stay/waiver application filed alongwith the appeal has not been properly considered by the learned Tribunal and therefore he submitted another application dated 26-2-1996 p .....

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..... Counsel for the appellant, the learned Tribunal has devoted all its attention to the ground of violation of Principles of Natural Justice and to the non-availability to show cause notice to which the appellant was required to make defence. Learned Counsel for the appellant had also urged the question of limitation in respect of the demands which were also not at all considered by the learned Tribu .....

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..... rned Tribunal to ignore the legal and valid points from consideration while directing the appellant-petitioner to make pre-deposit of Rs. 5 lacs and without staying the confiscation order and the imposition of fine of Rs. 1 crore. Therefore the interest of justice requires that the learned Tribunal should reconsider these aspects on the basis of the application dated 26-2-1996. 5. The learned Sta .....

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