1999 (5) TMI 225

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....nts. [Order per : G.A. Brahma Deva, Member (J)]. -  Shri Naveen Mullick arguing for the appellants submits that apart from the merits of the case, the order suffers from denial of principles of natural justice, inasmuch as no show cause notice was issued nor personal hearing granted. He drew our attention to Rule 233A of the Central Excise Rules, 1944 which reads as under :- "Rule 233A.&em....

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....ty has written a letter to the Superintendent waiving the show cause notice. Since the Rule is mandatory in issuing a show cause notice, it was the bounden duty of the concerned officer to issue notice and to grant an opportunity of hearing before passing the order. In this context, he heavily relied upon the decision of the Tribunal in the case of Saphai Saw Mills and Veneer Unit v. Commissioner ....