2005 (2) TMI 558

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..... : S.S. Kang, Vice-President]. When the case was called none appeared on behalf of the respondents. The case was adjourned for today at the request of the respondents. Therefore, the appeals are being taken up in absence of the respondents. Revenue filed this appeal against the common order in appeal passed by the Commissioner of Central Excise. 2. Brief facts of the case are that responden .....

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..... ollowed the principles of natural justice and issued the impugned order which is in gross violation to the principles of natural justice as neither copies of relied upon documents had been provided to the assessee nor the opportunity of personal hearing was given to the assessee. 5. The contention of the Revenue is that the adjudication authority granted 5 dates for personal hearing and the noti .....

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..... 21-8-03. The notice of personal hearing was served on the present respondents on 26-3-2003 through Range Supdt. The adjudicating authority also contected Shri Suneel Bagzai, the Partner of the Firm on telephone and informed regarding the personal hearing. On the request of the adjudicating authority, Shri Suneel Bagzai sent his employee Shri Karan Singh to receive the notice of hearing. In spite .....

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