APPEAL NO.7(357)CE/IB OF 2002, DECIDED ON 8TH DECEMBER, 2005. versus APPEAL NO.7(357)CE/IB OF 2002, DECIDED ON 8TH DECEMBER, 2005.
Section 3B Central Excise Rules, 1944, R210 Notification No. PL3 (169A) / 99 dated 239 1999 At the hearing of the Ministry of Petroleum and Natural Resources Duty, it was decided that this could not be the case. ? Respondents were subjected to postponement due to non-submission and for this reason it was decided on the basis of the evidence / documents available on record. The attempt to use the express authority, ignoring the manner of approving this order, will be considered a necessary deviation from the law. Disapproved of natural justice principles, the legitimate procedure for the respondent to use as an option without proper legal notice will be void, the unlawful and arbitrary appellant had the right to a hearing and before such action could be taken. They could not be condemned with a serious nature whose punishment was acceptable. The appellate tribunal was set aside and the case was remanded to the original adjusting officer with instructions. Provide an appropriate opportunity for appellants to be heard and to consider the DAO on the dispute involved after viewing their oral and documentary evidence.
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