2007 (1) TMI 467

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....mit Jain, DR, for the Respondent. [Order per : T.V. Sairam, Member (T)]. -  During the hearing of this appeal, it has been brought to our notice that the show cause notice dated 28-9-2001 issued by the Department was duly replied by the appellants on 20th December, 2001 and also by a letter dated 8-1-2002 the appellants had requested the adjudicating authority not to insist on personal ....

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....It is on record that the appellant in response to the aforesaid letter of hearing had requested the adjudicating authority to decide the matter on merits by considering the submissions made by them under their reply dated 20-12-2001. It is also observed that the adjudicating authority had issued a corrigendum dated 3-11-2004 to the aforesaid show cause notice for which there is nothing on recor....

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....unities to the appellants to file a reply and be heard in person before making a final order in the matter. Both the sides have come before us with a plethora of decision of the Hon'ble Courts of Law, claimed to be supporting their respective stand. We therefore, direct the adjudicating authority to give fresh hearing and finalise the matter in accordance with law preferably within eight weeks fro....