9911796707
TMI Blog1995 (8) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondents. [Order per : G.P. Agarwal, Member (J)]. - Being dis-satisfied with the ex parte impugned Order-in-Appeal the appellants have filed their present appeal. 2. Arguing on behalf of the appellants Shri Gopal Prasad, Ld. Advocate, submitted that the case was posted for hearing by the Collector (Appeals) in his office at 11.30 A.M. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is stated by the Collector (Appeals) in paragraph 2 that "Personal hearing was granted on 24-4-1991. Neither appellants nor their authorised representative appeared for hearing nor any request for adjournment was received. The cases are, therefore, be decided on merits". This order was passed on 29-4-1991. From the photo-copy of the said letter of request we find that Shri T.R. Tondon, Ld. Con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order it does appear that at what point of time the case was taken over by the Collector (Appeals) on 24-4-1991. In view of this we find that the Collector (Appeals) proceeded in haste to decide the appeal on merits ex parte violating the principles of natural justice. 4. In the result, we set aside the impugned order-in-appeal and remand the case to the Collector of Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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