Guru Nanak Dev Electricals Vs. Commissioner of C. Ex. - Court Judgment

Excerpt:
1. none appeared on behalf of the appellants. by letter dated 29-8-2007, the appellants requested to decide the matter in their absence on the basis of record. heard the id. dr. and perused the record. it is seen that the show cause notice under section 84 of the finance act, 1994 was issued on 9-11-2006 and the date of hearing was fixed on 15-11-2006. the impugned order was passed on 21-11-2006. it is contended that sufficient opportunity of personal hearing was not given to the appellants. i agree with the submissions of the appellants.accordingly, the impugned order is set aside and the matter is remanded back to the commissioner to decide the matter afresh after affording an opportunity of hearing to the appellants. the appeal is allowed by way of remand.

Judgment:
1. None appeared on behalf of the appellants. By letter dated 29-8-2007, the appellants requested to decide the matter in their absence on the basis of record. Heard the Id. DR. and perused the record. It is seen that the show cause notice under Section 84 of the Finance Act, 1994 was issued on 9-11-2006 and the date of hearing was fixed on 15-11-2006. The impugned order was passed on 21-11-2006. It is contended that sufficient opportunity of personal hearing was not given to the appellants. I agree with the submissions of the appellants.

Accordingly, the impugned order is set aside and the matter is remanded back to the Commissioner to decide the matter afresh after affording an opportunity of hearing to the appellants. The appeal is allowed by way of remand.