2011 (10) TMI 377

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..... - E/1506 & 1507/10 - - - Dated:- 18-10-2011 - Mr. S.S. Kang, and Mr. Sahab Singh, JJ. Appearance: Shri S.K. Babaladi, Consultant, for appellant Shri V.K. Singh, Additional Commissioner (AR), for respondent Per: S.S. 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 .....

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..... ioner (Appeals) and the Commissioner (Appeals) issued notice for personal hearing on 11.2.2010 fixing the hearing of the appeal filed by the applicant on 3.3.2010. The applicant appeared before the Commissioner (Appeals) and made their submissions in respect of the confirmed demand. Subsequently the Commissioner (Appeals) passed the impugned order dismissing their appeal and allowing the appeal f .....

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..... ad only issued notice of personal hearing to the applicant in the appeal filed by the applicant and no notice of hearing in respect of the appeal filed by the Revenue was given to the applicant and the appeal filed by the Revenue 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 waivin .....

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