1999 (11) TMI 159

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..... J.H. Joglekar, Member (T)]. This application was argued by Shri M.H. Patil, Advocate. Revenue was represented by Shri Deepak Kumar, SDR. 2. The Deputy Commissioner confirmed duty amounting to Rs. 3,08,882.01 against the assessee unit. He also ordered duty to be collected on the amount of Rs. 59,731/- representing the surplus on sales tax collected but not paid and also imposed a penalty o .....

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..... e assessee to be heard. In support of his submission he cites the Tribunal s Order Nos. C-I/1780-81/WZB, dated 15-7-1999 [1999 (113) E.L.T. 89 (Tribunal)], We have seen the cited order. We find that the learned Commissioner was wrong in dismissing the appeal before him without giving an opportunity to the assessee to state their case. We find that the sum confirmed by the Deputy Commissioner is ve .....

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