TMI Blog2010 (12) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... matter was disposed of by imposing penalty against the appellants - Notice sent to other address - The appeals, therefore, succeed - matter is remanded to the Commissioner to decide the case afresh as against the appellants in accordance with provisions of law and after service of notice upon them. - E/2151, 2152 of 2009 - - - Dated:- 2-12-2010 - Shri Justice R.M.S. Khandeparkar, Shri Rakesh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imation regarding the personal hearing of the matter and without affording the opportunity to contest the proceedings the entire matter was disposed of by imposing penalty against the appellants. 3. Though the DR sought to be contended that the appellants were duly served in the matter and had enough opportunity to contest the proceeding, the impugned order, particularly para 17.1 clearly disclo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as informed that the owner of the factory have removed the machineries alongwith the shed nearly two years back and there present whereabouts are not known to them. The letter of personal hearings was displayed on the office notice board. 4. The appellants address at the end of the impugned order reads thus :- (6) Shri Mahendra J. Shah, Partner of M/s Arihant Synthetics, 12/12A, GIDC, Olpa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Burhanpur in the State of Madhya Pradesh. Being so, it is clear that the matter proceeded without affording proper opportunity to contest the proceedings to the appellants and on this ground alone the impugned order so far as it relates to the appellants are concerned is liable to be set aside. 6. The appeals, therefore, succeed on the above limited ground. The impugned order to the extent it re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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