TMI Blog2011 (9) TMI 1164X X X X Extracts X X X X X X X X Extracts X X X X ..... al filed by the appellant, the appellant is raising following two questions of law, which according to him are the main questions of law or of public importance :- (1) Whether the order passed by the Hon ble Tribunal only on the basis of a letter submitted by the Advocate before the Hon ble Tribunal, without any application by the appellant and without hearing the case of the appellant, is sust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n on the spot. On the basis of the said physical stock taking, a show cause notice dated 25th January, 2006 was served upon the petitioner by the Deputy Commissioner, Central Excise, Delhi-I, alleging therein that some finished goods were found short and there was shortage of raw material. Though, semi-finished material were found in excess. 3. The appellant submitted reply to the said show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehalf of the appellant, however, taking into consideration the request made in the aforesaid letter, the Tribunal proceeded with the matter and after hearing departmental representative dismissed the appeal vide impugned order dated 12th January, 2011. 5. It is argued that the appellant has not given any such instruction to his counsel not to argue the matter and leave it to the Tribunal to set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity. He also argued that though this defence of the appellant was taken note of, it was not considered by the adjudicating authority in proper prospective and some error was made by the CIT(A) also. 8. Though, we are not commenting upon the aforesaid defence of the appellant and are not expressing view as to whether the same is justified or not, we get an impression that the appellant has an ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustice would be sub-served if one opportunity is granted to the appellant to argue this case before the Tribunal. For this reason alone we set aside the impugned order passed by the Tribunal and remand this case back to the Tribunal for fresh decision after giving opportunity to the appellant. 11. The present appeal is disposed of in the abovesaid terms. - - TaxTMI - TMITax - Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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