9911796707
TMI Blog2000 (7) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order per : Archana Wadhwa, Member (J)]. - After dispensing with the condition of pre-deposit of duty and penalty, we take up the main appeal itself, with the consent of both sides, as the impugned Order-in-Appeal has been passed in violation of principles of natural justice. 2. Arguing on the appeal, Shri K.K. Banerjee, learned Advocate submits that the entire case is based upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 96 written to the Superintendent of Central Excise contending thereby, that their representative visited the Office to take up the photocopies, but the documents were not made available. Thereafter, a list of the documents was given in the said letter with a request to supply the same to the appellants so as to enable them to make an effective rebuttal against the allegations in the show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal as also at the time of hearing. In this connection, he draws our attention to paras 5 and 6 of the memo of appeal. He also submits that the Commissioner (Appeals) sidelined the above issue and passed the Orders without appreciating their contention and the impugned Order was passed without observing the principles of natural justice. 3. We have also heard Shri R.K. Roy, learned JDR w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Commissioner is a clear departure from the principles of natural justice. As such, without expressing any opinion on the merits of the case, we set aside the impugned Order and remand the matter to the original authority for de novo decision, after observing the principles of natural justice. The appeal is thus allowed by way of remand. Stay Petition also stands disposed of. X X X X Extracts X X X X X X X X Extracts X X X X
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