2005 (10) TMI 355

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..... Respondent. [Order per : P.G. Chacko, Member (J)]. After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after allowing the stay petition, we take up the appeal for disposal. 2. The appellants, during the material period, were working under the compounded levy scheme. They are manufac .....

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..... so fixed, ld. Commissioner passed the impugned order rejecting the abatement claim. The appellants have challenged this order mainly on the ground of negation of natural justice. Reiterating this ground, their Counsel has placed on record certain other relevant facts also. He has pointed out that the Hon ble High Court of Karnataka had ordered liquidation of the Company on 5-7-2002 and had appoint .....

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..... effect service through affixture of the order/summons/notice on the factory premises of the party. If this method is also unworkable, then the service could be effected through affixture on the Notice Board of the authority itself. In the instant case, apparently, ld. Commissioner did not attempt the first stage of the prescribed procedure inasmuch as he made a short-cut into the second stage, viz .....

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