TMI Blog2023 (9) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... ustified, secondly issuance of show cause notice dated 28.12.2010 affording one opportunity on four dates mentioned in the said notice only amount to one opportunity. There are no reason not to grant a week s time to the appellant to file reply to the show cause notice. It appears from the impugned order that the Commissioner was bent upon passing the impugned order without affording any opportunity of hearing to the appellant. Further, the Commissioner has not even declined the request of the appellant and has not discussed his request at all in the impugned order. Unjust enrichment - HELD THAT:- Once the nestle has issued the certificate dated 23.01.2009 certifying that during the period 01.01.2005 to 31.10.2006 the appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,29,585/- with the department, as of duty, penalty and interest and filed appeal before the Commissioner (Appeals) against the decision of Assistant Commissioner and the Commissioner (Appeals) vide order dated 26.09.2008 accepted the appeal of the assessee with consequential relief, thereafter, the assessee filed refund claim of Rs. 1,29,585/- and after following due process, refund of Rs. 1,29,585/- was finalized by the Assistant Commissioner and thereafter sanctioned the refund claim after adjusting an amount of Rs. 19,869/- against the arrears of penalty pending and the remaining amount of Rs. 1,09,716/- was paid in cash. Thereafter, the Commissioner of Central Excise, Chandigarh by exercising his power conferred under Section 84 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates (P) Ltd. Vs. Commissioner of Central Excise, Noida 2009 (245) ELT 362 (Tri. Del.) Wherein Tribunal has held that three dates of hearing fixed by one notice is not in accordance with principles of natural justice. 7. She further submitted that in the case of Intech Vs. CCE., Chennai III 2013 (152) E.L.T. 311 it has been held that, even though the assessee was unable to appear on the dates of hearing, the Commissioner should, before passing an ex-parte order give notice to the assessee and the order passed in the absence of party is in violation of principles of natural justice. She further submitted that the Commissioner has wrongly passed the impugned order without considering any evidence nor asked for any evidence to show that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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