1999 (9) TMI 331

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..... ication has been filed by M/s. Samanta (P) Ltd. against Order C. No. IV (16) 441/Tech/DL-II/98-99/5228, dated 21-5-1999, passed by the Commissioner, Central Excise, Delhi determining the annual capacity of appellants textile processors. The applicants contend that in their declaration, they had given the details of their Hot Air Stenter Independent Textile Processor as three chambers each of the .....

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..... atter. The applicants contend that the impugned order is therefore liable to be set aside for contravention of the principles of natural justice. They argue that before making the said revision which has recurring effect on the assessee, the Commissioner ought to have given the applicants an opportunity of being heard. Applicants therefore seek setting aside of the order and the acceptance of the .....

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..... circular and they had also a right to be heard on the pleas made by them. 4. Ld. JDR reiterated the findings in the impugned order. 5. Considered. Following the ratio of the aforesaid order, I allow the Stay application as well as the Appeal and set aside the impugned order. The adjudicating authority is directed to re-adjudicate the matter after issuing a Show Cause Notice to the assessee to .....

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