ORDER
K.K. Bhatia, M (T)
1. The first stage of appeal in this case was dismissed by Commissioner (Appeals), Chandigarh vide his Order dt. 5.5.2000 on account of the appellants not making pre-deposit of Rs.2,00,000/- as ordered by him vide his Stay Order dt. 28.3.2000.
2. Consequent on the appellants filing an appeal against the above order of Commissioner (Appeals),they were directed vide CEGAT Stay Order dt. 13.10.2000 to make a deposit of Rs.1 lac within a period of eight weeks. The appellants accordingly made the deposit of the stated amount by making debit entry No.33 dt. 1.12.2000 in their RG 23C Pt.II which is duly attested by the Supdt., of Central Excise, Mukerian Range.
3. In view of the due compliance of the Stay Order of the Tribunal by the appellants and on taking into consideration of the fact that their appeal has not been considered on merits by the lower appellate authority, the order appealed against is set aside and the matter is remanded to Commissioner (Appeals) for de – novo consideration of the appeal of the party on merits. The appellants shall be afforded a reasonable opportunity of hearing before taking a final decision in the matter.
(Announced and dictated in the Court)