2013 (3) TMI 26

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..... iance with the Provisions of Section 35F as applicable to Finance Act, 1994 by virtue of Section 83 of the Finance Act, 1994 and without affording an effective hearing to the appellant the order passed is set aside and the matter is remanded back for deciding the issue afresh without insisting for any pre deposit from the appellant - Excise Appeal No.-527/12 - 5-6/KOL/2013, A-16/KOL/2013 - Dat .....

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..... proposing penalty under Section 76 of the Finance Act. The Ld. Consultant further submitted that the Ld. Commr. (Appeal) has passed the impugned order ex parte without giving effective hearing to them. 3. Ld. A.R. reiterated the findings of the Ld. Commr. (Appeal). 4. After hearing both sides I find that the appeal itself can be disposed off at this stage. The appeal is taken up for disposal .....

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