TMI Blog2010 (9) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... e granting stay of the order - order passed without hearing the petitioner and the second order has been passed does not deal with any of the contentions raised by the petitioner - Held that: - In the absence of any reasons for rejecting the arguments of the petitioner, the impugned orders cannot be sustained - order set aside and the matter is remitted back - 679/2002 - - - Dated:- 20-9-2010 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oticed that the petitioner had maintained RG-1, RG 23A Part I II up to 30-9-2001, but invoices were issued up to Serial No. 215 dated 12-1-2002 and in respect of clearances effected under those invoices no central excise duty was paid. On the basis of the above material, the Assistant Commissioner, Central Excise, Nagpur passed an order on 23-1-2002 thereby withdrawing the facility of paying dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arly show that the first order dated 23-1-2002 was passed without hearing the petitioner and the second order has been passed on 9-4-2002 after hearing the petitioner but that order does not deal with any of the contentions raised by the petitioner. Observing the principles of natural justice is not an empty formality. As a quasi judicial authority, it was the bounden duty of Shri Om Prakash the t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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