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2011 (2) TMI 1002

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..... ing authority for an adjournment in order to make them an effective representation, has not been considered by the adjudicating authority while passing the impugned Order-in-Origin - Thus, set aside the impugned order and remand the matter to the adjudicating authority to reconsider the issue after following principles of natural justice. - 254 of 2008 - - - Dated:- 7-2-2011 - Hon ble Shri M .....

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..... be entertained by the Bench. It is seen from the records that the appellant has paid the costs of Rs. 2000/- on 5.7.2010 and hence, our Stay Order No. 1168/2008 and Final Order No. 1340/2008 both dated 4.12.2008 are recalled and the stay petition and the appeal are taken up on records. 2. This stay petition is filed for waiver of pre-deposit of duty amount of Rs. 18,76,000/- and equivalent pena .....

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..... Original. At the same time, we also find that there is a Board Circular No. 628/19/2002-CX, dated 19.3.2002 which has direct bearing on the issue in this case. Presumably, this Board Circular may not have been brought to the notice of the adjudicating authority in absence of effective personal hearing. In view of this, without expressing any opinion on merits of the case, we set aside the impu .....

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