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1999 Supreme(Kar) 160

V.K.SINGHAL
BPL SANYO UTILITIES AND APPLIANCES LIMITED. , BANGALORE – Appellant
Versus
UNION OF INDIA – Respondent


V. K. SINGHAL, J.

( 1 ) BY this petition, the order dated 31-1-1999 passed under Section 35-f regarding waiver of pre-deposit and the stay of recovery of excise duty have been assailed. The writ petition No. 3696 of 1998 which was filed, came to be disposed of, on 7-12-1998. A contention was raised that the order passed by the assistant commissioner of central excise dated 13-11-1998 is against the principles of natural Justice and the documents were not confronted nor attention of the petitioner was drawn and the writ petition be entertained. This court found that the appellate authority has the jurisdiction to entertain the appeal even in those cases where the principles of natural Justice have been violated and since the matter has to be examined on the basis of record and correspondence, the petitioner was directed to file an appeal. The application for stay was also directed to be disposed of within two weeks from the date of the submission of copy of judgment. The commissioner of customs and central excise (appeals) considered the various questions raised by the petitioner including those documents which were relied on by the adjudicating authority and a copy of which was not












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