2009 (1) TMI 223

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..... up the case for adjudication in June 2005, they did not receive any notice of hearing before the Commissioner who passed the impugned order on 16-11-2007 and filed a reply to the show-cause notice only on 3-12-2007, that is, after the impugned order was passed. In this circumstance they submit that the orders suffers from the contravention of principles of natural justice and that the reply is req .....

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..... Agarwal. 2. The submission of the appellants is that although they had not filed any reply to the show-cause notice they were represented before the Commissioner who initially had taken up the case for adjudication in June 2005, they did not receive any notice of hearing before the Commissioner who passed the impugned order on 16-11-2007 and filed a reply to the show-cause notice only on 3-12 .....

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..... of principles of natural justice and therefore set aside the impugned order and remand the case for fresh decision to the Commissioner who shall consider their reply filed on 3-12-2007 and extend reasonable opportunity of hearing before passing fresh orders. The appeal is thus allowed by way of remand. He shall dispose of the cases as expeditiously as possible. 5. Since the impugned order has .....

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