2001 (5) TMI 294

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.... for the Respondent. [Order]. - For reasons which will be apparent hereinafter, I allow the present application unconditionally and take up the appeal itself for final disposal. 2. The appellants are manufacturers of sugar and molasses. Shortages of molasses in their tank were detected by the Department and, on that basis, show-cause notices (SCNs) were issued to the appellants demanding ....

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....tions had been rejected by the Commissioner mainly on the ground of delay and directing that the aforesaid amount of duty be deposited forthwith. In the present appeal, the Commissioner's decision as communicated to the appellants through the Additional Commissioner's letter is under challenge. 3. Examined the records and heard both sides. Ld. Advocate Shri Bipin Garg submits that the deci....

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....'s letter is, by no stretch of imagination, to be treated as order of the Commissioner in writing in terms of the Rule. Further, the appellants were not heard by the Commissioner before taking decision. Apart from this, a demand of duty as raised in the Additional Commissioner's letter was uncalled for, when the demand notices which were issued by the Department for the same amount of duty were st....