2007 (3) TMI 473

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....ent. [Order]. -  Heard ld. DR as none appeared on behalf of the respondent. The revenue filed this appeal against the order passed by the Commissioner (Appeals) whereby penalty of Rs. 5,000/- imposed on respondent was set aside. The contention of the revenue is that if the Commissioner (Appeals) was of the view that no proper opportunity was given to the respondent for defending the cas....

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....d that no show cause notice was issued to them, nor personal hearing granted, in this connection the Adjudicating Authority was asked to intimate whether the Show Cause Notice was issued by him or not. The Adjudicating Authority vide his letter dt. 25-11-04 informed that the corrigendum in the show cause notice was issued to the appellant and also enclosed a photocopy of the corrigendum issued in ....