1999 (5) TMI 253

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....lant. Shri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - When the matters were called, Shri M.K. Bose, representative of the applicant/appellant company placed a letter dated 7-5-1999 on record praying for adjournment on the ground that their Advocate is engaged in matters before High Court. However, by the said letter, they have not disclosed the name of ....

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....e 6(a) of the Central Excise (Valuation) Rules, 1975 instead of Section 4(1)(a) of the Central Excise Act, 1944, have been upheld. There is no quantification of demand in the order passed by the Commissioner (Appeals). It seems that the issue was decided principally, and thereafter, the Assistant Commissioner of Central Excise vide his order dated 31-3-1998, a copy of which is placed before us, qu....

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....en another date of hearing to the appellants. As the order has been passed without hearing the appellants in person, we set aside the same and remand the matters to the Commissioner for de novo passing of the order. Needless to say that before passing the order, an effective opportunity would be given to the appellants. At this point, we also note that the Order No. AC/Demand/HS 77-78/98, dated 31....