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2018 (8) TMI 884 - AT - Central ExcisePrinciples of Natural Justice - case of appellant is that impugned order stands passed by Commissioner without affording them a reasonable opportunity to put forth their case - Held that:- Though the Commissioner fixed various dates of personal hearing, under intimation to the appellants but as the review petition was pending before the Hon’ble High Court the appellants made a request to keep the proceedings in abeyance. The said request was not accepted by the adjudicating authority on the ground that there is no stay order staying the operation of earlier order of the Hon’ble Allahabad High Court and as such proceeded to decide the matter, without further providing opportunity to the appellants. As such the fact remains that the impugned order stands passed in the absence of any defence by the advocate - matter remanded to the adjudicating authority to decide the matter afresh after affording a proper opportunity to the appellant to put forth their defence. Imposition of penalties on co-noticees - Held that:- Their appeals are also remanded, inasmuch as the appeal of main appellants is being remanded and the learned advocate is allowed to raise all the above issues before the Adjudicating Authority. Appeal allowed by way of remand.
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