2000 (6) TMI 471

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..... nt. [Order per : V.K. Ashtana, Member (T)]. - To get this appeal heard, appellants are required to pre-deposit an amount of Rs. 4,12,480/- confirmed as duty vide Order-in-Original No. 3/98, dated 28-7-1998 which has been upheld by Order-in-Appeal No. 40/99(V)CE, dated 8-9-1999 passed by Commissioner (Appeals). 2. Heard Shri S. Ramnath, ld. Representative of the appellants who submits that .....

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..... the order impugned ex parte and there is clear denial of principles of natural justice. Therefore, he seeks for remand for de novo consideration of the matter. 3. Heard Shri M. Kunhikannan, ld. DR who reiterates the order-in-appeal impugned and the attendant order-in-original. 4. We have carefully considered these rival submissions and we find that since the matter lies on a short com .....

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..... pectfully applying the ratio thereof, we set aside the order impugned and remand the matter to the ld. Commissioner (Appeals) for de novo reconsideration of the entire issue including petition of appellants regarding waiver and stay of pre-deposit etc. after following the principles of natural justice and giving them an effective opportunity for personal hearing. Ordered accordingly. The stay appl .....

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