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TMI Blog2010 (6) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... . 73,11,723/- by clandestine manufacture and removal of goods, the show cause notice dated 16-5-2005 came to be issued. Held that- no opportunity given to appellant to put forth their case in response to show cause notice. Total failure of principle of natural justice. Matter remanded to re adjudication. - E/513-514/2006/EX(BR) - 409-410/2010-EX(PB), - Dated:- 8-6-2010 - Justice R.M.S. Khand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the tune of Rs. 73,11,723/- by clandestine manufacture and removal of goods, the show cause notice dated 16-5-2005 came to be issued. The appellants were required to submit their reply within 30 days from the date of issue of said show cause notice. The appellants however, failed to file the reply within the said period. Subsequently, notice was issued for personal hearing of the matter informin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further notice fixing the matter for personal hearing on 5-9-05, there was no further communication by adjudicating authority to the appellants. On the part of the appellants, they had filed an application on 5-9-05 for adjournment of the matter and for grant of opportunity to file reply within thirty days. The adjudicating authority however, merely by observing that the application did not discl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from granting 30 days or lesser time to the appellants to file their reply and to allow them to defend their case. It is also not understood as to on what basis the observations have been made by the adjudicating authority that the contention that the lawyer was studying their case was a flimsy ground. In our considered opinion, in the facts and circumstances of the case, the impugned order havin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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