2012 (4) TMI 382

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....This appeal is directed against Order-in-Appeal No.SKSS/136-137/ SURAT-II/2010, dt.24.09.2010.   2. The relevant facts that arise for consideration are that the lower authorities have confirmed the demand of duty, interest thereof and imposed equivalent amount of penalty on the first appellant company and also imposed penalty on the director of the company. The said confirmation has arisen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... authority and submits that the appellant had all the documents with them when they filed the appeal before first appellate authority.   5. In response, the ld.Counsel submits that they did not have any documents with them when they filed the appeal before the first appellate authority and had proceeded only on the basis of Show Cause Notice and the Order-in-Original.   6. On consi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... In my considered view, the adjudicating authority has erred in confirming the demand without following the principles of natural justice, which has further been aggravated by first appellate authority having upheld the order-in-original, without considering the grounds of appeal regarding violation of principles of natural justice.   7. To my mind, the assertion of the ld.Counsel in seeki....