ORDER
Shri J.H. Joglekar, Member (T)
1. When the stay application was called out, the applicants were not present. However the issue being well settled in law, the appeal was taken up for disposal after granting waiver of predeposit as prayed for.
2. The Assistant Commissioner confirmed demand of Rs. 1,15,838/- under Rule 57I of the Central Excise Rules, 1944. On their filing an appeal, the Commissioner (Appeals) directed them to predeposit the amount of Rs. 75,000/- vide order dt. 26.12.2000. The order does not show that they were given an opportunity to be heard. The assessees filed reconsideration application praying financial hardships. On failure to predeposit, the Commissioner dismissed the appeal before him in terms of Section 35F of the Central Excise Act, 1944. Hence the appeal.
3. I find the plea of denial of natural justice as made by the appellants to be correct. The Commissioner was required to hear the assessees on the stay application and also on their application for reconsideration. The initial consideration itself was required to go into the aspect of hardship. On the ground of denial of natural justice, I allow this appeal and remand the proceedings back to the jurisdictional Commissioner. He shall direct the assessees to appear before him and pass orders on the stay application and thereafter proceed to decide the issue.
(Pronounced in Court)