2002 (9) TMI 346

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... R, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. After hearing both sides for some time, we found that it was possible to dispose of the appeal itself on the ground of contravention of principles of natural justice. Hence, after dispensing with the pre-deposit of Rs. 21,56,273/- confirmed as duty and penalty equal to duty amount on the appellants as well as the penalt .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -12-2000 was filed and has held that none appeared for personal hearing. The above makes it very clear that the principles of natural justice has been violated. We, therefore, set aside the impugned order and remand the case for fresh decision to the jurisdictional Commissioner, after considering the reply filed by the appellants and extending a reasonable opportunity to them of being heard on the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X