2015 (1) TMI 798

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.... Mathew Nellimoottil, SC, CB EX for the Respondent. JUDGMENT Ext. P7 is under challenge in this writ petition. 2. The petitioner is a company incorporated under the Companies Act, 1956 engaged in the business of manufacture and sale of plywood, veneer etc. The petitioner's factory is situated in Vettickal. 3. The petitioner alleges that on 26-3-2007, search was conducted by t....

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....emanded. Against that order, the petitioner filed an appeal before the Customs Excise and Service Tax Appellate Tribunal at Bangalore. However, the Tribunal by order dated 11-8-2009 [2009 (244) E.L.T. 62 (Tri. - Bang.)] dismissed the appeal as not maintainable, as the petitioner had neither deposited the duty demanded nor filed an application for waiver under Section 35F of the Central Excise Act.....

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....fixed for hearing. Hence it appears from record, that the petitioner was denied an opportunity of being heard. I see valid force in the submission of the learned counsel for the petitioner that the order evidenced by Ext. P7 is passed in violation of the principles of natural justice. 7. The learned Senior Counsel for the respondents inviting my attention to a decision of the Division Benc....