2011 (10) TMI 377

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....sioner (AR), for respondent Per: S.S. Kang Heard both sides. 2. The applicants filed these applications for waiver of pre-deposit of duty of Rs.19,54,086/-, interest and penalties.  An amount of Rs.2,00,000/- was ordered to be appropriated, which is deposited by the applicant. 3. The contention of the applicant is that show cause notice was issued demanding duty after denying the ....

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....d before the Commissioner (Appeals) and made their submissions in respect of the confirmed demand.  Subsequently the Commissioner (Appeals) passed the impugned order dismissing their appeal and allowing the appeal filed by the Revenue. The contention is that no notice of personal hearing in the appeal filed by the Revenue was received by the applicant, therefore the impugned order is passed i....