2010 (4) TMI 313

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....TED BY: Shri K.K. Anand, Advocate, for the Appellant. Shri Sansar Chand, DR, for the Respondent. [Order per Chittaranjan Satapathy, Member (T). - Heard both sides As regards Appeals No. E/326/06 and E/331/06 filed by Shri Sanjay Agarwal are concerned, learned Advocate, Shri K.K. Anand states that the appellant has died on 29-7-2006 and he submits copy of death certificate for the appellant. ....

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....r hearing on 25-10-2005 when Shri Sumat Jam, Inspector appeared on behalf of the department before him and made detailed submissions. His submissions have been recorded behind the back of the appellants Even no further opportunity of hearing has been granted to the appellants before passing the impugned order. As such, we find that the impugned order has been passed in gross violation of principle....