2007 (3) TMI 243

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..... opportunity of personal hearing was given to file reply to the show cause notice to defend their case, is acceptable - Therefore, the impugned order is set-aside and matter is remanded back to the Commissioner to decide the case afresh - ST/87/2007-SM(BR) - 635/2007-SM(BR)/(PB) - Dated:- 23-3-2007 - Shri P. K. Das, Member (J) None, for the Appellant, Shri B.S. Suhag, DR, for the Respo .....

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