2001 (2) TMI 528

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..... pplication, the appeal itself was taken up for disposal after granting waiver of pre-deposit of the duty amounting to Rs. 22,875/- and penalty of Rs. 1,000/- imposed on the appellants. 2. The Asstt. Commissioner of Customs confirmed recovery of Modvat credit amounting to Rs. 22,875/- under Rule 57-I of the Central Excise Rules, 1944 and also imposed penalty of Rs. 1,000/- on the assessees. The a .....

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..... regard. 4. Even if an assessee has given his grounds in writing, the right of the assessee to appear before the Asstt. Commissioner or the Appellate Commissioner cannot be denied. In not inviting the assessee on both the occasions, the Commissioner has violated the principles of natural justice. I, therefore, allow this appeal and remit the proceedings back to the Commissioner for fresh consider .....

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