2003 (12) TMI 443

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....or the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Appeal taken up for disposal with the consent of both sides, after waiving deposit. 2. Notice issued to the appellant proposed to demand duty on the textured yarn manufactured by it on the ground that its correct value had not been shown in the central excise invoice. The basis for the notice was the discovery in the appel....

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....ays that nobody attended the hearing on 3rd, 5th and 8th October, 2001. The assessee appealed this order to the Commissioner (Appeals) contending that no notice of hearing had been received by it and copies of the documents have not been given to it. In his order dismissing the appeal, the Commissioner (Appeals) has not dealt with these submissions. 3. The appellant has prima facie made out ....