2015 (1) TMI 799

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..... Civil Miscellaneous Appeals have bean directed, against the Final Order Nos. 1130 to 1132 of 2008 passed by the CESTAT, South Zonal Bench, Chennai. 2. The appellant has been doing the business of steels and bound to pay central excise duty and proper duty has been paid belatedly. Under the said circumstances, with regard to demand of interest, the show cause notices in question have been is .....

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..... explanation to Section 132 of Finance Act, 2001 read with Section 11AA and Section 11AB of Central Excise Act, 1944? (b) Whether the first respondent applied principles of natural justice before passing orders by affording three mandatory opportunities as per Section 35B of Central Excise Act? (c) Whether the first respondent correctly applied the law of limitation of one year prescri .....

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..... representation made on the side of the appellant, this Court has perused all the final orders and ultimately found that even without hearing the contention put forth on the side of the appellant, the CESTAT has simply upheld the orders passed by the Commissioner of Appeals and since in these matters, an important question of law involves and since no opportunity has been given to the appellant by .....

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