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TMI Blog2011 (2) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent Per: M.V. Ravindran: This stay petition is for waiver of pre-deposit in respect of the following amounts: (i) duty of Rs. 34,96,774/- along with interest; (ii) equal amount of penalty under Section 11AC of Central Excise Act, 1944 and penalty of Rs. 10,000/- under Rule 26 of Central Excise Rules, 2002 3. Heard both sides and perused the records. 4. After hearing both sides on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, on the other hand, submits that the conduct of the assessee is not correct and proper. It is his submission, that the appellant took ample time, i.e. about 7 months, to file the reply to the show-cause notice and after filing the reply they did not appear before the adjudicating authority. 7. After considering the submissions made by both sides and perusing the records, we find that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sonal hearing before deciding the matter. In view of this, we are of the view that the order-in-original was passed in violation of principles of natural justice. Accordingly, we set aside the orders of the lower authorities and remand the matter back to the adjudicating authority to reconsider the case afresh within a period of 3 months from the date of production of this order. The learned couns ..... X X X X Extracts X X X X X X X X Extracts X X X X
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