Judgment
1. For reason recorded below we dispense with the predeposit of penalties imposed upon the above three appellants and proceed to dispose of the appeals themselves with the consent of both sides.2. We find on hearing both sides that the five of the co-noticees aggrieved by the same impugned order filed appeals before the East Zonal Bench, Calcutta (sic) Final Order No. 974 to 979 by order dt.
20.9.2001 in Appeal Nos. CR-120-123,110/2001 set aside the impugned order by accepting the contention of the appellants before the Tribunal that the order had been passed in contravention of the principles of natural justice and remanded the case to the Commissioner for fresh adjudication. Since the same order already stands disposed of by way of remand in so far as relates to five other noticees, we adopt the same route in these cases also. We set aside the impugned order and remand these cases for fresh decision by the Commissioner who shall extend reasonable opportunity to the appellants for hearing before passing fresh notice. All these appeals are thus allowed by remand.