Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (4) TMI 924 - AT - Central ExciseOrder passed without giving opportunity of being heard - Held that:- Appellants were adopting delay tactics but that by itself cannot be said to be justifiable ground to deny the opportunity of being heard in the matter to the appellants. The matter was fixed for hearing on 04.12.2009 and notice in that regard was not received by the appellants well in advance. It was received only on 03.12.2009 & due to restrictions imposed on the movement of the Director of the appellants company, without prior permission of Special Chief Judicial Magistrate, Meerut, it was indeed impossible for the appellants to appear before the Commissioner at Meerut on 04.12.2009 in response to the notice - order set aside and matter remanded to the Commissioner, Meerut to give opportunity of being heard to the appellants and then to pass the appropriate order in accordance with provision of law - in favour of assessee
|