TaxTMI 
TaxTMI 
2011 (1) TMI 369
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....ondent. [Order per : Justice R.M.S. Khandeparkar, President]. - Heard ld. Advocate for the appellants and DR for the respondent. 2. This appeal arises from the Order dated 24-1-2006 passed by the Commissioner (Appeals), Bhopal. 3. Though the impugned order is sought to be challenged on various grounds, it is not necessary to deal with all those grounds. Suffice to refer to only one ....
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....dated 19-1-2006 presented in the office of the Superintendent of Customs and Central Excise at Bhopal requesting for further time in the matter. The department's seal thereon discloses that the same was presented in the office of the Asstt. Commissioner of Central Excise at Bhopal. 6. Ld. DR had submitted that the letter was not presented to the adjudicating authority and, therefore, it cannot be....
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....ts and they had failed to avail the same. It appears that the appellants are justified in contending about failure to give them sufficient opportunity to contest the proceedings. The letter dated 19-1-2006 also discloses that the appellants were genuinely interested in contesting the proceedings. 8. For the above reasons, therefore, without going into the merits of the case, the impugned ord....