2008 (1) TMI 415

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....ran Nair, J.]. - Heard the Assistant Solicitor General appearing for the appellant and the counsel appearing for the respondent. The respondent failed to explain shortage of raw materials noticed by the department. Consequently department assumed that the party could not have accounted production and clearances, and therefore penalty was proposed under Section 11AC of the Central Excise Act read w....

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....ral irregularity, the Tribunal should have remitted the matter back to the Commissioner (Appeals), if not to the Deputy Commissioner himself. Counsel for the respondent, on the other hand, contended that the order of the Commissioner (Appeals) is a nullity because of his failure to give an opportunity before adverse orders are issued against the respondent. We find that the first appellate authori....