2000 (7) TMI 684

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hana 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 upon the entries made in the pr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dent 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 notice. We find that in the imp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 who reiterates the findings of th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X