1994 (10) TMI 177

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..... i K.K. Dutta, JDR, for the Respondent. [Order per : S. Kalyanam, Vice-President]. Since we proceed to dispose of the appeal itself today on question of law, we grant waiver of pre-deposit of the duty and penalty pending disposal. 2. Shri P.R. Dastidar, Ld. Consultant for the appellants submitted that the impugned order of the Collector of Central Excise, Patna dated 1-3-1994 is not sus .....

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..... fore the same was received the impugned order was passed without offering the appellants an opportunity of being heard. The learned Consultant prays that in view of the above facts and circumstances in the interest of justice the impugned order would be set aside and the matter remitted with a direction to dispose of the issue after affording the appellants a reasonable opportunity of being heard. .....

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