2011 (9) TMI 231

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.... After dispensing with the condition of pre-deposit of duty and penalty, I proceed to decide the appeal itself inasmuch as the impugned order stands passed in violation of principles of natural justice. 2. It is seen  from the order-in-original passed by the Deputy Commissioner, which stands confirmed by the Commissioner (Appeals) that no defence reply was filed by the appellants. It furthe....

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....rsonal hearing to the appellant, without their asking for the same. I also find that Commissioner (Appeals) has observed that the appellants have furnished  no evidence to show that  they are entitled to benefit of notification No. 8/2005 dated 1.3.05.When the orders stand passed by the adjudicating authority without the reply having been filed by the appellants, the observations of Comm....