2011 (10) TMI 377

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..... Kang Heard both sides. 2. The applicants filed these applications for waiver of pre-deposit of duty of Rs.19,54,086/-, interest and penalties.  An amount of Rs.2,00,000/- was ordered to be appropriated, which is deposited by the applicant. 3. The contention of the applicant is that show cause notice was issued demanding duty after denying the credit in respect of the inputs used in the ma .....

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..... ir submissions in respect of the confirmed demand.  Subsequently the Commissioner (Appeals) passed the impugned order dismissing their appeal and allowing the appeal filed by the Revenue. The contention is that no notice of personal hearing in the appeal filed by the Revenue was received by the applicant, therefore the impugned order is passed in violation of the principles of natural justice .....

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..... is allowed vide the impugned order. Therefore the impugned order is passed in violation of the principles of natural justice. The impugned order is set aside after waiving the pre-deposit of duty, interest and penalty and the matter is remanded to the Commissioner (Appeals) to decide afresh after affording an opportunity of hearing to the appellant in respect of both the appeals. The appeals are d .....

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