2010 (11) TMI 308

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....Y : Shri Ravi Raghvan, Advocate, for the Appellant. Shri K.P. Singh, SDR, for the Respondent. [Order]. -  After dispensing with the condition of the pre-deposit of duty and penalties, I proceed to decide the appeals itself in as much as it is seen that the impugned orders stands passed by the Commissioner in violation of principles of natural justice. 2. For better appreciation, I....

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....te, New Delhi and on the Notice Board of Commissionerate of Customs and Central Excise, Manik Bagh Palace, Indore as provided U/s 37C of the Central Excise Act, 1944. I find that sufficient opportunities have been granted to the noticees to make further submissions, if any. Accordingly, I take up the case for adjudication on the basis of materials and evidences available on record." 3. Ld.....

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...., is not sufficient especially when the appellant is located in Indore. Commissioner could have made efforts to serve the notices through Indore Commissionerate, where the matter was earlier being dealt with. In these circumstances, it is the contention of the ld. Advocate that the impugned order having been passed without hearing them in person, is clearly violative of the principles of natural j....