2002 (2) TMI 107

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..... e main grievance of the petitioner is that before passing the impugned Order-in-Appeal No. 182/99 (M-III) dated 1-10-1999, the Commissioner of Central Excise (Appeals), Chennai, has not granted a personal opportunity and had the personal opportunity been granted, the petitioner would have produced the relevant documents in support of its plea that because of the financial hardship, it was not in a .....

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..... . 5. I am of the view of the issue raised by the petitioner herein is covered by the decision rendered in ITC Limited's case reported in 2001 (127) E.L.T. 338 (Mad.) cited supra, wherein a learned single Judge of this Court has considered the decision rendered in Jesus Sales Corporation Ltd.'s case reported in 1996 (83) E.L.T. 486 (S.C.), cited supra, which has been relied by the learned Addition .....

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..... pra, the impugned order is quashed and the Commissioner of Central Excise (Appeals), Chennai is directed to consider the application filed by the petitioner herein, to afford personal opportunity to the petitioner before passing an order and to dispose of the same recording reasons for the conclusion arrived at, within a period of four weeks from the date of receipt of a copy of this order. Accord .....

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