2006 (6) TMI 315

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..... , for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Heard both sides in the applications. The issue involved in valuation of excisable goods viz. Aerated Waters; charges of undervaluation have been made of transfer of the value/cost of excisable components on to non-excisable components i.e. crate hire charges, sales promotion and publicity charges and bottle cleaning charges et .....

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..... as also the present order has been passed by the Commissioner ex parte without hearing the appellants. Therefore the appeals are required to be allowed. 2.1 From the perusal of the order impugned we find that the adjudicator had fixed a hearing on 8-11-05 in reply to which the assessee had sent a reply dtd. 31-10-05 enclosing copy of the apex court order in respect of M/s. Poona Bottling Co .....

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..... case hearing offer was requested to be renewed. Commissioner should have granted another date for the hearing. 2.3 While Revenue may have a good case and differentiate the Poona Bottling case as argued by the ld. DR, however the Best of cases and causes in favour of Revenue cannot be a reason to stray away from principles of natural justice, and not grant a hearing when sought. The present .....

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