2009 (1) TMI 552

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....pellant. Shri K.K. Goel, Jt. CDR, for the Respondent. [Order per : P.K. Das, Member (J)]. - As the issue involved in this case is in narrow compass and, therefore, the appeal is taken up for hearing after granting stay. 2. The appellants are engaged in the manufacture of Gas Cylinders, Pressure Vessels and Heat Exchangers classifiable under sub-heading Nos. 73110020 and 73090020 of the Sch....

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....ppellant paid the entire amount as defaulted except the amount of interest, which he undertakes to pay within the next week. 4. Ld. DR reiterates the findings of the Commissioner. He submits that the appellants are liable to pay the amount, which they have paid from their Cenvat Account, during the material period. It is a clear case of violation of Rule 8(3A) of the Rules. He relied upon th....

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....ment by their letter dated 19-8-2008, which cannot be treated as adjournment for three times. 6. We do not appreciate such approach of the Original Authority to issue one hearing notice for three dates, which is not in accordance with principal of natural justice. The essence of justice requires that a person who is to decide must give the parties a fair hearing before him enabling them to s....