9911796707
TMI Blog2010 (11) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... onerate, informed the appellant that the proceedings would not now be held in the office of Commissioner of Central Excise, (Adjudication), Delhi - Fixing of hearing notice on the Notice Board of Delhi Commissionerate, is not sufficient especially when the appellant is located in Indore - Commissioner could have made efforts to serve the notices through Indore Commissionerate - Return of the notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als itself in as much as it is seen that the impugned orders stands passed by the Commissioner in violation of principles of natural justice. 2. For better appreciation, I re-produce para-28 of the impugned order :- I have gone through the case records, the charges made in the SCN and defence submissions put forth by the noticees, I find that various notices were issued for personal hearings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... noticees to make further submissions, if any. Accordingly, I take up the case for adjudication on the basis of materials and evidences available on record. 3. Ld. Advocate appearing for the appellant submits that they have been working from the same address at Indore and the matter was earlier being adjudicated by Indore, Commissionerate. However, subsequently vide their letter dated 13-1-03, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is the contention of the ld. Advocate that the impugned order having been passed without hearing them in person, is clearly violative of the principles of natural justice. 4. After hearing the ld. DR, I agree with the above contention of the ld. Advocate. There is nothing on record to suggest that the appellant shifted their factory or there was any change in their address. Return of the notic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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