1988 (8) TMI 279

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....R., for the Respondents. [Order per: S. Kalayanam, (Member)].  - Since we propose to dispose of the appeal itself today with the consent of the parties on a short question of law, we grant waiver of pre-deposit of duty and penalty pending disposal of the appeal today. 2. The appeal is directed against the order of the Collector of Central Excise, Cochin, dated 9-11-1987 levying duty ....

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....ed order was, therefore, assailed as violative of the principles of natural justice. 4. Heard Shri Vadivelu, the learned D.R. 5. We find that in para 18 of the impugned order the adjudicating authority has observed that "though the matter was posted for personal hearing on 24th August, 1987 the appellant did not appear and that, therefore, the case was adjudicated on the basis of the records....