1991 (11) TMI 84

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..... y the appeal is dismissed. After hearing the learned advocate, Government observe as follows :- 2. The Collector of Customs (Appeals) had erred in not granting effective opportunity of hearing to the party, despite-their asking for a short personal hearing in connection with the application for waiver of requirement of predeposit envisaged under Section 129E of the Customs Act. It is obligatory .....

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..... f Section 129E relating to predeposit. 3. Government is, therefore, constrained to set aside the said order-in-appeal and direct Collector (Appeals) to dispose all applications of the party, including one for dispensation with the requirement of predeposit in the light of the above observations and in accordance with the principle of natural justice. The case is remanded to the Collector (Appeal .....

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