2013 (2) TMI 693

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.... Ratnesh Kumar, SC(CE) ORDER In this case, the petitioner's application filed under Section 35 F of the Central Excise Act, 1944 read with Section 83 of the Finance Act,1994 has been dismissed without giving opportunity of hearing to petitioner vide order dated 02.5.2012(annexure-9). The petitioner's prayer is that he should have been given opportunity of hearing by the Commissioner(Ap....