1999 (9) TMI 906

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..... er]. After dispensing with the conditions of pre-deposit of penalty amounts for the reasons recorded in the subsequent paragraphs I take up the appeal itself for disposal. 2. Shri B.N. Chattopadhyay, ld. Consultant appearing for the appellants submits that the show cause notice issued on 20-4-1994 was not received by any of the appellants. That is why no reply to the show cause notice was .....

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..... atter be remanded for de novo adjudication. 3. Shri R.K. Roy, ld. JDR appearing for the Revenue submits that there is nothing on record to show that show cause notice or the notice of personal hearing was not received by the appellants. It is only a bare statements made by the appellants to that effect. 4. After hearing the submissions made from both the sides and after going through the impug .....

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