2010 (10) TMI 894

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..... ority to give opportunity to the respondent-assessee and pass fresh orders - Held that:- Once the finding is recorded that the order passed by the Adjudicating Authority was in violation of principle of natural justice, such an order would be nullity in law, no reason to interfere with the impugned order - respondent had no opportunity to even reply to the show cause notice and in the absenc .....

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..... nal by the Adjudicating Authority. After recording this finding the Commissioner (Appeal) Central Excise Delhi-110001 remitted the case back to the Adjudicating Authority to give opportunity to the respondent-assessee and pass fresh orders. The department filed appeal against the order of Commissioner (Appeals). The only ground raised before this Court as well was that the Commissioner (Appeals) h .....

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..... 49 (Tribunal)]. The respondent had no opportunity to even reply to the show cause notice and in the absence of any material before the Commissioner (Appeals), it was not possible for Commissioner (Appeals) to decide the case on merits. We are, therefore, of the opinion not to interfere with the impugned order, hence the appeal is dismissed. 3. All the pending applications are also disposed of. .....

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