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2018 (10) TMI 753 - AT - Central ExcisePrinciples of Natural Justice - no proper opportunity of hearing granted - case of appellant is that appearance could not be made for personal hearing as all the documents were in the possession of Department - Held that:- It is evident that the adjudicating authority has granted three opportunities of personal hearing in a row i.e 06.06.2017, 07.06.2017 and 08.06.2018, which, prima facie, appears to be not logical and is a complete violation of settled proposition of law settled by this Tribunal in the case of Deepak Gupta vs CCE, Kolkata [2015 (11) TMI 1459 - CESTAT KOLKATA], where it was held that Granting three consecutive days of hearing i.e. at short intervals of a week or so cannot be considered as the reasonable opportunity afforded to the appellant before deciding the case. Matter to the original authority with a direction to decide the matter de novo by affording reasonable opportunity of hearing to the Appellants to defend their case - appeal allowed by way of remand.
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