2018 (5) TMI 973

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... espondent Per: Raju This appeal has been filed by M/s Microbyte Systems & Services against order confirming demand of duty, interest and penalty. 2. The appellants are allegedly engaged in repair, maintenance and assembling of computer system. A case was booked against the appellant on the basis of intelligence that they are manufacturing and supplying computer system without taking registrat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... they have challenged the said order solely on the ground that the original adjudicating authority has failed to consider the grounds raised by them before him. It has been argued that the adjudicating authority has without giving them opportunity of personal hearing and without considering the submissions made by them has passed the order in gross violation of principles of natural justice. It has .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by them on 7.11.2000. 4. A perusal of the Order-in-Original shows that all the contentions put forth at the time of hearing has been held inadmissible. The order also records that the appellant did not attend personal hearing nor there was any written communication. The order also does not record that there was a request for adjournment. The order also does not record that three opportunities we .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X