2001 (9) TMI 801

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..... r per : Gowri Shankar, Member (T)]. Appeal taken up for disposal with consent of both sides. 2. The appellant is a unit, located in the Kandla Free Trade Zone, stated to be engaged in the manufacture for export of aluminium and brass scrap. It cleared 20% of its export production to the domestic tariff area on payment of excise duty applicable to such clearances by Notification 2/95. The n .....

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..... ed in contravention of the principles of natural justice. The fact that the appellant did not file the reply to the notice of hearing before the Commissioner has bearing on this aspect. 4. The appeal is allowed and the impugned order set aside. The Commissioner shall furnish the copy of this report to the appellant and, after considering the submissions that may be made, pass orders on the notic .....

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