ORDER
S.L. Peeran, Member (J)
1. The stay and appeal arises from Order-in -Appeal No. 162/2000 (H-III) CE dated 14.6.2000 passed by Commissioner (Appeals), Hyderabad dismissing the appeal for non-compliance of his Interim Stay order in terms of provisions of Section 35F of the Act. Appellants are not present despite grant of opportunity of hearing. They have requested for adjournment.
2. Heard Ld. DR in the matter. However, in the facts and circumstances, we are not inclined to adjourn the matter as the issue lies in a short compass. We notice that the Commissioner (Appeals) has passed the dismissal order and Interim order of stay without granting an opportunity of hearing which has been held to be violate of principles of natural justice by Hon’ble Madras High Court in terms of the judgment rendered in the case of ITC and Ors. v. CCE 2000 (1) ECL 97. Similar orders have been passed by the Tribunal. Therefore, while granting waiver of pre-deposit and stay of recovery, we take up the appeal and remand the same to the Commissioner (Appeals) with a specific direction that he shall hear the appellants in terms of principles of natural justice and pass an Interim order on stay. Thus the appeal is allowed by way of remand.