TMI Blog2000 (5) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... ay application, it appeared that the main appeal itself could be taken up for disposal. This was done by granting waiver of the pre-deposit of duty amounting to Rs. 3,37,888/- and penalty of the same amount. 2. The Commissioner in the impugned order referred to the show cause notice which alleged that the manufacturer of the export goods having taken input stage Modvat credit, the conditions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs were operating under small scale exemption notifications and as such they had paid no duty and not taken Modvat credit. 4. On the grounds we hold that the learned Commissioner had not given due opportunity to the appellants to state their case before him. We also find that the impugned order has not been signed by the Commissioner but that in attestation it is shown that he has signed the fil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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