2007 (9) TMI 512

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...., for the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both sides, we dispense with the condition of pre-deposit of the duty and penalty and proceed to decide the appeal itself, inasmuch as we are convinced that the impugned orders have been passed in violation of principle of natural justice. 2. The Revenue's case is....

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....d as "Available for Inspection". Further, the appellant in their reply dt.7-11-05 to the lower authority had defended and contended broadly and comprehensively with regards to allegation of evasion made on the basis of said delivery challans and shortage of the grey MMF. Therefore, I could not understand the reasoning of the appellant that they could not file an effective further reply to the SCN ....