Customs, Excise and Gold Tribunal - MumbaiGujarat Raffia Industries Ltd. vs Commissioner Of Customs And Central ... on 29 October, 2001JUDGMENT1. The applicants are not present. On perusal of the facts leading to the application for waiver of pre-deposit I find that on a legal issue the appeal itself could be taken up for disposal. I do so by granting waiver of pre-deposit of duty of Rs.2,91,392/-.2. The Commissioner (Appeals) dismissed the appeal before him for failure of the appellants to comply with the directions to make pre-deposit. In doing so he did not direct the appellants to appear before him either for the hearing on the Stay Application or for the hearing on the Modification Application. He termed the efforts of the appellants as "endless correspondence". The appellant apart from making arguments on merit have claimed that the Commissioner (Appeals)'s order suffers from denial of natural justice. Following the judgments in identical circumstances the Tribunal had allowed the appeal:Electronic Devices v. Commissioner1999(113)ELT 89   
 

 Orgo Pharma Chemicals v. Commissioner1999(113)ELT 310   
 

 Gujarat Narmada Valley Fertilizer Co. Ltd. v. Collector1999(114)ELT 403. Following the ratio so laid down the appeal is allowed and the matter is remanded to the Commissioner (Appeals) who shall afford an opportunity to the appellants to be heard and then pass appropriate orders on the stay application.