INTECH Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) FOR the purpose of hearing this appeal/ appellants are required to pre -deposit a sum of Rs. 52,81,531/ - under Section 11A(2) of the Central Excise Act, 1944. They are also required to pre -deposit an equal amount towards penalty under Section 11AC of the C.E. Act, 1944 read with Rule 173Q of Central Excise Rules, 1944.

(2.) LD . Consultant Shri R. Parthasarathy has pointed out that there is gross violation of principles of natural justice in as much as the Superintendent (Adjn.) attached to the Commissioner of Central Excise, Chennai III had vide his letter No. C. No. V/15/84/55/2000 -CX.ADJ.III, dated 10 -4 -2002 had fixed the personal hearing oh 23 -4 -2002 at 10.00 hours and if for some reasons, they were not able to attend the personal hearing on 23 -4 -2002, an alternate date to appear for the personal hearing on 30 -4 -2002 at 10.00 hours was also given to them. However, they were not put to any notice that in case they did not appear on these dates, their appeals shall be decided without any further notice to them. In this regard, Ld. Consultant submitted that on the grounds of violation of principles, of natural justice, the appeal itself is required to be disposed of remanding the case back to the learned Commissioner.

(3.) LD . SDR Ms. Bhagya Devi has noted the letter dated 10 -4 -2002 and leaves the matter to the discretion of the Bench.