2005 (6) TMI 102

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..... 1/2004, dated 26-2-2004 [2004 (170) E.L.T. 254 (T)] by the applicants, M/s. Hindustan Tobacco Co. Ltd. and also the Revenue. 2. A show cause notice was issued for certain irregularity against M/s. Hindustan Tobacco Co. Ltd., proposing penalty under Section 112 of the Customs Act, 1962. The Commissioner of Customs Central Excise, Guntur dropped the proceedings. The Revenue appealed to the Tribu .....

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..... nue's appeal by the Tribunal. They never had an opportunity to represent their case and to file appropriate rejoinder. They also submitted that the order passed by the Tribunal had not taken into account of the complete situation. Hence they requested the Tribunal to recall the Final Order. 4. We have gone through the records of the case. The Registry was asked to ascertain whether notice of hea .....

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