2000 (7) TMI 684

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....t. Shri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After dispensing with the condition of pre-deposit of duty and penalty, we take up the main appeal itself, with the consent of both sides, as the impugned Order-in-Appeal has been passed in violation of principles of natural justice. 2. Arguing on the appeal, Shri K.K. Banerjee, learned Advocate....

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.... our attention to their letter dated 24-6-96 written to the Superintendent of Central Excise contending thereby, that their representative visited the Office to take up the photocopies, but the documents were not made available. Thereafter, a list of the documents was given in the said letter with a request to supply the same to the appellants so as to enable them to make an effective rebuttal aga....

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....he Commissioner (Appeals) in their memo of appeal as also at the time of hearing. In this connection, he draws our attention to paras 5 and 6 of the memo of appeal. He also submits that the Commissioner (Appeals) sidelined the above issue and passed the Orders without appreciating their contention and the impugned Order was passed without observing the principles of natural justice. 3. We ....