2007 (10) TMI 478

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..... for the Respondent. [Order]. Clothed in the robes of authenticity, this impugned order, exemplifies, typical bureaucratic bellicosity towards the tax payer. The tragic flaw scripted into this otherwise innocuous order is the claim of the Adjudicator that he granted four Personal Hearings on 12-12-2006, 13-12-2006, 14-12-2006 and 15-12-2006, but the Appellant did not appear for Personal H .....

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..... Hearing fixing a date are to be issued under registered cover to the assessee. In the instant case fixing of dates of hearing on consecutive dates on 12-12-12006, 13-12-2006, 14-12-2006 and 15-12-2006 goes to show that Central Excise Department was neither concerned with proper service of notice upon the assessee nor took any step to ensure that the assessee is informed about the date of hearing .....

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..... and and the genuine and the authentic on the other. 5. The impugned order stands set aside as being grossly violative of natural justice. Appeal allowed by way of remand. Needless to reiterate but reluctantly compelled to do so, in the peculiar facts and circumstances of the instant case, proper notices shall be sent and after grant of personal hearing, appropriate orders, to be passed as per la .....

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