2012 (11) TMI 643

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....Addl.Commr.(A.R.) for the Respondent (s) Per Shri S.K.Gaule. 1. Heard both sides. 2. Appellant filed this appeal against Order-in-Appeal No.52/CE(A)/GHY/06 dated 13.11.06 whereby ld. Commissioner(Appeals) has dismissed the appeal of the appellant.   3. The contention of the appellant is that ld.Commissioner vide the impugned order had decided 27 appeals and in case of 15 appeals, ....

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....orders without issue of any show cause notice and without hearing the appellants. Hence the appellants had no chance to present the factual details before the Original Authority to arrive at the proper calculation. Hence it was necessary for the Lower Appellate Authority to ensure that the calculations are properly made in terms of the retrospectively amended law as upheld by the Hon'ble Guwahati ....