2002 (5) TMI 629

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....e Appellant. Shri B.B. Sarkar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The appellants herein are engaged in the activity of processing of fabrics on job work basis. During the period in dispute i.e. May to Nov., 2000 they opted for compound levy, paying duty on Chambers of Hot-air Stenter as determined under the provisions of Sec. 3A of the CEA, 1944.....

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....mputing the length of Hot-air Stenter Chamber. However, neither has this certificate been considered by the adjudicating authority nor have the appellants being heard before their ACP was re-determined. They, therefore, pray that the impugned order may be set aside and the matter sent back for fresh decision in accordance with law. 2. The ld. D.R., Shri B.B. Sarkar reiterates the findings ....