2004 (1) TMI 439

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....h the sides. 2. The appellants filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). The contention of the appellants is that the adjudicating authority who passed the adjudication order had not granted any opportunity of hearing and this fact was noticed by the Commissioner (Appeals) in the impugned order but the Commissioner (Appeals) held that he has no power....

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.... that this is a fit case for remand. However, I find myself constrained in view of the Hon'ble CEGAT (Delhi) Larger Bench decision in the case of Commissioner of Central Excise, Bhubaneswar v. M/s. Oripol Industries Ltd., 2003 (155) E.L.T. 278 (Tri. - LB) and refrain from remanding the matter to the Lower Authority. Accordingly, I proceed to take up the matter for decision ab initio on the basis o....