2011 (1) TMI 1131

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..... . SDR for the Revenue as none appeared on behalf of the respondents. Revenue filed this appeal against the impugned order passed by the Commissioner of Central Excise (Appeals) whereby the Commissioner (Appeals) set aside the ex parte order passed by the adjudicating authority and remanded the matter to the adjudicating authority to decide afresh. 2. The only contention of the Revenue is tha .....

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..... sed an ex parte order. The notices were issued to the present respondents at the address as 167, N.S. Road, Kolkata whereas the address of the respondents is 137, N.S. Road, Kolkata. As the adjudicating authority issued notices of hearing at wrong address, therefore, the adjudication order is passed on violation of principle of natural justice. Hence, the same is set aside and the matter is remand .....

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