2002 (4) TMI 495

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....espondent. [Order per : P.S. Bajaj, Member (J)]. -  This appeal has been directed by the appellants against the impugned order-in-original dated 28th August, 2001 of the Commissioner vide which he has confirmed the duty and imposed penalty on the appellants as detailed therein. 2. The learned Counsel, at the outset, has contended that there has been breach of rules of natural justice ....

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....s. 12,87,630.50 for having evaded the same by clandestine manufacture and removal of the goods. But the record shows that they had requested the adjudicating authority to supply them the documents to enable them to file the effective reply to the show cause notice as is evident from their letter dated 24-10-2000. But only some documents were supplied to them. Again, the appellants through their le....

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....e any intimation of personal hearing cannot be brushed aside. 5. We find from the record that no proper opportunity has been afforded to them for preparing their defence and presenting their case before the adjudicating authority. The non supply of the relevant documents has resulted in miscarriage of justice. Therefore, the impugned order deserves to be set aside on this short ground alone.....