2019 (4) TMI 723

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..... enters solely on the ground that formal application seeking abatement has not been filed by the appellant - Held that:- The adjudicating authority has confirmed the demand and imposed penalty without affording an opportunity of hearing to the appellant. In these circumstances, it is prudent to remand the matter to the adjudicating authority to pass an appropriate order taking into consideration, t .....

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..... February 1999 they were discharging duty in terms of HASITPAD Rules, 1998 on the basis of number of stenters installed in their factory premises. It is the contention of the appellant that one of the stenters, viz., SLM Maneklal Artose-I, was under repair and maintenance since May 1998. However, while fixing the annual capacity production under the said Rules, the closed stenters was taken into c .....

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..... ment for such closure period, but without considering their plea, the demands were confirmed. He submits that the adjudicating authority passed the order ex-parte in violation of principles of natural justice. 3.1 Learned Advocate further submits that in view of the Circular issued by the board bearing No.485/51/99-CE dated 15/09/1999, the adjudicating authority is duty bound to consider the ab .....

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