TaxTMI 
TaxTMI 
2000 (1) TMI 511
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....r per : P.S. Bajaj, Member (J)]. On the Stay Application, the ld. Counsel for the appellants has contended that no opportunity of hearing was afforded to the appellants before passing the impugned order by the Commissioner, we have perused the impugned Order-in-Original of the Commissioner of Customs (Adjudication) which shows that notices were sent to the appellants, but they did not put ....
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.... for waiver of pre-deposit of the duty and penalty amount is accordingly allowed for the purpose of hearing of the appeal. 2. With the consent of both the sides, we proceed to hear the appeal itself also on merits. 3. The appellants are stated to had imported the raw material under the Export and Import Policy, on the basis of Advance Licence and availed the benefit of Notfn. No. 203/9....
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....ts were not heard and no opportunity was granted to them to prove the non-availment of credit on raw material imported by them. The Counsel has prayed for the remand of the case to the Commissioner for de novo decision after hearing the appellants. He has also produced copy of the non-availment of credit certificate before us which was issued by the Superintendent, Central Excise, Range IV, Gurgao....
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....n the ground that they failed to produce the requisite certificate regarding non-availability of credit on imported raw material, but, they have produced a copy of such a certificate before us which has got material bearing on the merits of the case. 7. Since the impugned order has been passed without hearing the appellants and copy of the certificate produced by them before us has got mater....