ORDER
G.N. Srinivasan, Member (J)
1. The issue involved in this appeal is whether the Commissioner (Appeals) could dispose of the application under section 35F and dismiss the appeal itself without hearing the appellant.
2. It is one thing for the Commissioner to dispose of waiver of deposit application under section 35F without hearing. It does not mean that the Commissioner (Appeals) can dispose of the appeal itself without giving opportunity of hearing. Hence I set aside the impugned order, following the judgment of the Tribunal in Entek IRD International (I) Ltd. vs. CCE 2000 ELT 515 which itself follows the judgment of the Division Bench of the Gujarat High Court in Ricoh India Ltd. (34) RLT 231, and allow the appeal. The commissioner (Appeals) shall hear the appellants in respect of the section 35F application as well and decide the matter in accordance with law.
3. Stay petition also stands disposed of.
(Dictated in Court)