2008 (1) TMI 339

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....Bajaj, Navin Mullick and A.K. Mishra, Advocates, for the Appellant. Shri V. Chaudhry, Jt. CDR, for the Respondent. [Order per : Justice S.N. Jha, President]. - These appeals arising from the common order-in-original of Commissioner of Central Excise dated 23-3-2007 were taken up for hearing on the point of waiver of pre-deposit. In Appeal No. E/2968/07 (Satvik Industries) penalty of Rs. 1,06....

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....ual amount. 2. The appeals as indicated at the outset, came up for hearing on the short point of waiver of pre-deposit but while making arguments on the prima facie of the case, learned counsel for the appellants submitted that no effective hearing was provided to the appellants and therefore, the matters are fit to be remanded back to the Commissioner for fresh adjudication after giving opport....

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....ty of hearing was not given. 3. We have considered the submissions advanced on behalf of the parties and also perused the records. After giving anxious consideration of the cases of the parties, we are of the view that it will be fit and appropriate to direct the Commissioner to pass fresh order after giving opportunity of hearing to the appellants, on merits. 4. A doubt arose whether in the....

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.... Rs. 30 lakhs towards penalty imposed on it as a condition of fresh hearing by the Commissioner. As regards the rest of the appellants, keeping in view the attending facts and circumstances, we think that they may not be called upon to pay any amount as a condition of fresh hearing by the Commissioner. Accordingly, we direct M/s. Satvik Industries to deposit a sum of Rs. 30 lakhs within six weeks ....