2011 (4) TMI 698

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....pensing with the condition of pre-deposit of duty and penalty, we proceed to decide the appeal itself, inasmuch as we find that the impugned order stand passed by Commissioner in violation of principles of natural justice.   2. For ready reference and better appreciation, we reproduce Para 9 of the impugned order.   9. I have gone through the aforesaid Show Cause Notice and relevan....

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....lants draws our attention to the reply filed by the appellant through their advocate on 6.2.07. He also draws our attention to the official receipt showing receipt of the said reply on 23.2.07. As such, he submits that inasmuch as there was a detailed reply filed by them, the observation of Commissioner non-filing of reply is factually incorrect and non-consideration of reply is resulting in viola....