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2001 (8) TMI 423

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....with K.I. Vyas, Advocates, for the Appellant. Shri M.H. Shaikh, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Appeals taken up for disposal with consent, after waiving deposit. 2. Union Quality Plastic Ltd. is a manufacturer of high density polyethelene woven fabrics and sacks therefrom and other textile articles. A verification of the stock of finished....

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....e Commissioner, by seven letters, communicated various dates of hearing spanning over 10 months from March, 1999 to January, 2000. Nobody appeared for hearing on any of these dates. The Commissioner thereafter passed orders ex parte, demanding duty proposed in the notice, and imposing penalties on the company and the other three appellants. Hence these appeals. 4. Arguing on the stay appli....

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.... hearings, does not disclose any serious attempt to contest the allegations in the notice. Had the relevant documents been made available to the appellants, we would say that in this case there has been no failure to abide by the principles of natural justice. 6. The panchnama made on the date of the visit shows that RG 1 registers, various files containing invoices, form IV and other docu....

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....was no reply to this letter. The Commissioner does not refer to this letter in his order. The contention of the Counsel for the appellants that the documents were seized from them and they were handicapped in filing the reply has to be accepted. On this ground, therefore, we allow the appeal and set aside the impugned order. 7. Counsel for the appellants undertakes that he will not need lo....