2006 (6) TMI 33

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..... rinciples of natural justice – Matter remanded back to adjudicating authority to take fresh decision - Appeal No. E/1602/2006 - Final Order No. 615/2006-EX. - Dated:- 26-6-2006 - Heard both sides. 2. The Appellant filed this application for waiver of pre-deposit of duty of Rs.4, 27, 82, 983, /- and penalty of the equal amount. The contention of the applicant is that the impugned order is pas .....

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..... ire time to prepare defence and they specifically requested the adjudicating authority for extension of time. The adjudicating authority in spite of noticing their request passed ex. party order. 3. The contention of the Revenue is that on merit, the Revenue has a strong case. The contention is also that the adjudicating authority granted three opportunities for personal hearing but applicant f .....

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..... inciples of natural justice and an effective opportunity to defend the charge was not granted to the applicant Therefore, the impugned order is set aside after waiving the pre-deposit of whole of the duty and penalties and matter is remanded to the adjudicating authority to decide afresh after affording an opportunity of personal hearing. The appeal is disposed of by way of remand. Dictated pr .....

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