SAIL Vs. COMMISSIONER OF CENTRAL EXCISE, BOLPUR
LAWS(CE)-2008-9-206
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on September 22,2008

SAIL Appellant
VERSUS
COMMISSIONER OF CENTRAL EXCISE, BOLPUR Respondents

JUDGEMENT

CHITTARANJAN SATAPATHY, J. - (1.)HEARD both sides.
(2.)IN view of the fact that the COD clearance has since been obtained by the appellant, the earlier order of dismissal dated 17 -01 -2008 is recalled and the stay petition and the appeal are restored to their original Nos.
(3.)AFTER hearing the matter for sometime, we find that the case was decided by the Additional Director General , DGICCE, ERU, Kolkata without fixing a second date of personal hearing and without even allowing 15 days time to the appellants for locating the necessary documents for this over 16 years old case. As such, we are convinced that there has been denial of natural justice while passing the impugned order. Hence, we waive the requirement of pre -deposit, set aside the impugned order and remand the matter to the Jurisdictional Commissioner to decide the matter afresh.
Dr. Samir Chakraborty, ld. Advocate appearing for the appellant states that the appellant has since located all the necessary documents relating to the case and they would not be seeking adjournments on this ground. Since the matter is very old, the Jurisdictional Commissioner is directed to complete adjudication within not more than a period of Three months from the date of receiving this order.



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