Customs, Excise and Gold Tribunal - Bangalore
M/S Tungabhdra Steel Products Ltd., ... vs The Commissioner Of Central Excise, ... on 5 September, 2001
ORDER
Shri G.A. Brahma Deva
1. This appeal arises out of and is directed against the Order-in-Appeal dated 18.6.98 passed by the Commissioner of Central Excise and Customs (Appeals) Bangalore.
2. J. Madhusudhana Rao, Dy Manager, (Finance) appearing for the appellant submitted that apart from the merits of the case, the Order suffers from denial of principles of natural justice. He said that request for adjournment was not acceded to by the Commissioner (Appeals). On going through the impugned Order, and on hearing the DR, we find that this matter will have to go back for reconsideration. In the view we have taken, we are remanding the matter to the concerned Commissioner (Appeals) to decide the matter afresh on providing an effective opportunity of hearing to the assessee. Thus this appeal is disposed of in the above terms.
(Pronounced and dictated in open court)