M/S. Subham Industries Vs. Cce, Jsr.

1. after dispensing with the condition of predeposit of duty amount of rs.49,773.71, we take up the appeal itself as the impugned orders have been passed without observing the principles of natural justice.2. it is seen that the deputy commissioner vide his letter dt.21.9.2000 intimated the appellants that their representation has been considered by the commissioner who has held that their unit is not a new industrial unit. subsequently vide letter dt.28.9.2000, they were directed to deposit the differential duty in terms of the provisions of the hot re-rolling steel mills annual capacity determination rules, 1997. the grievance of the appellant duly represented by shri ranjeet kumar garodia, chartered accountant appearing for the appellant is that they were not given any opportunity to put forth their case before deciding against them.3. after going through the said orders passed by the commissioner and communicated through the deputy commissioner, we find the above contention of the appellant to be correct. no show cause notice was issued to the appellant and no opportunity, whatsoever was afforded to them to place their view point before the adjudicating authority. as such we are convinced that the principles of natural justice have been violated. accordingly we set aside the impugned order and remand the matter to the commissioner to pass a fresh order after observing the principles of natural justice. appeal is thus allowed by way of remand.stay petition also gets disposed of.