2002 (8) TMI 667

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....]. - Having examined the records and heard both sides, I am convinced of the need to dispose of the appeal itself at this stage. Accordingly, I allow the present application and proceed to deal with the appeal. 2. The appeal is against Order-in- Appeal No. 215/2002, dated 21-3-2002 passed by the Commissioner (Appeals). As per the impugned order, the appeal preferred by the assessee to t....

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....opportunity to do so is violative of the principles of natural justice. He relies on the decision of this Bench in Metal Seam Company (Pvt.) Ltd. v. CCE [2002 (145) E.L.T. 440 = 2002 (49) RLT 815]. Ld. Counsel has shown me a copy of the appeal filed with the Commissioner (Appeals) as also copies of a Board Resolution and a power-of-attorney relating to institution of legal proceedings. I have peru....

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....der of the Commissioner (Appeals). 3. The assessee's appeal has been dismissed by Commissioner (Appeals) in violation of the principles of natural justice. Had the lower appellate authority issued a notice to the appellants directing them to show cause why the appeal should not be dismissed as not maintainable, the appellant would have been able to cure whatever defects and make up whateve....