TMI Blog2018 (10) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... e. at short intervals of a week or so cannot be considered as the reasonable opportunity afforded to the appellant before deciding the case. Matter to the original authority with a direction to decide the matter de novo by affording reasonable opportunity of hearing to the Appellants to defend their case - appeal allowed by way of remand. - Excise Appeal No. 51921 of 2017 - A/52972/2018-EX[DB] - Dated:- 9-8-2018 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) And MR. BIJAY KUMAR, MEMBER (TECHNICAL) Appellant: Sh. Prabhat Kumar, Adv. Respondent: Sh. S.K. Bansal, DR ORDER PER ANIL CHOUDHARY: The present appeal is filed by the Appellants against the Order-in-Original No. ALW-EXCUS-000-COM-012-17-18 dated 25.07.2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fixed for 06.06.2017, 07.06.2017 and 08.06.2017 in a row, but since all the documents were in the possession of the Department and nothing was available with them to rebut the allegations, appearance could not be made. He also submitted that vide letter dated 23.08.2016 the Appellants made a request to the Department to return the documents, but the same was not acceded to. Even the same was not considered at the time of passing the impugned order. Finally, he submitted that the impugned order is bad in law as principle of natural justice was violated and prayed for remand of the matter. 4. On the other hand, the learned DR for the Department reiterated the findings of the impugned order and submitted that as sufficient opportunity of h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of the case stated above we set aside the order of imposition of penalty on the appellant with the direction that the ld. Commissioner shall decide the case afresh after giving a reasonable opportunity of hearing to the appellant. We also direct that after receipt of this order that the appellant should intimate his address on which personal hearing letters are to be served to him. Consequently the order of imposition of penalty on the appellant is set aside and a fresh order is to be passed by the ld. Commissioner as directed above. It is made clear that this order would have no bearing on the appeals filed by other appellants, if any. 6. By following our earlier decision (supra), we set aside the impugned order and remand the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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