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TMI Blog2017 (3) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... ll allow the appellants to submit their defence reply and thereafter offer them opportunity of personal hearing and on hearing decide the matter as per law - appeal allowed by way of remand. - E/2169/2007-EX[DB] - Final Order No. 70171/2017 - Dated:- 30-1-2017 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri Atul Gupta. Advocate. Shri Pawan Kumar Singh. Superintendent (AR). ORDER The present appeal is filed by the appellant, M/s Atlantic Chemicals Industries, against Order-in-Appeal No. 80-CE/MRT-l/2007 dated 23/04/2007 passed by Commissioner of Central Excise Customs (Appeals), Meerut-l. 2. The brief facts of the case are that the appellants were issued with two Show Cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal Authority adjudicated above stated two Show Cause Notices without taking into consideration submissions by the present appellants and confirmed the demand and imposed equal penalty. Aggrieved by the said Order-in-Original dated 28/11/2005 appellant preferred appeal before Commissioner (Appeals). The Id. Commissioner (Appeals) has decided the said appeal through impugned Order-in-Appeal No. 80-CE/MRT-l/2007 dated 23/04/2007. The appellants submitted before the Id. Commissioner (Appeals) that the Original Authority has clubbed the clearance of three units whereas each unit is recognized as an independent unit in the eyes of law and the transactions among themselves are duly accounted for in the books of accounts and that the raw materi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on which was passed through said Order-in-Original dated 28/11/2005. Therefore, we hold that the Original Authority did not follow the principles of natural justice. We, therefore, remand the matter back to the Original Authority with a direction that the Original Authority shall allow the appellants to submit their defence reply and thereafter offer them opportunity of personal hearing and on hearing decide the matter as per law. The appellants are also directed to approach the Original Authority within 30 days of receipt of copy of this order along with their defence reply to the said show cause notices and submit the same in the office of the Original Authority and appear for hearing whenever called for. With the above directions, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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