9911796707
TMI Blog1999 (5) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per : Archana Wadhwa, Member (J)]. When the matters were called, Shri M.K. Bose, representative of the applicant/appellant company placed a letter dated 7-5-1999 on record praying for adjournment on the ground that their Advocate is engaged in matters before High Court. However, by the said letter, they have not disclosed the name of their Advocate. On going through the record f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 instead of Section 4(1)(a) of the Central Excise Act, 1944, have been upheld. There is no quantification of demand in the order passed by the Commissioner (Appeals). It seems that the issue was decided principally, and thereafter, the Assistant Commissioner of Central Excise vide his order dated 31-3-1998, a copy of which is placed before us, quantified demand of Rs. 15,64,306.00. As the appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r has been passed without hearing the appellants in person, we set aside the same and remand the matters to the Commissioner for de novo passing of the order. Needless to say that before passing the order, an effective opportunity would be given to the appellants. At this point, we also note that the Order No. AC/Demand/HS 77-78/98, dated 31-3-1998 passed by the Assistant Commissioner of Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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