ORDER
1. After hearing both the parties for some time it transpires the main appeal could decided at this stage. The appeal is taken for disposal after waiver of pre-deposit. Vide their letter dated 27-9-04 the appellants requested for further 30 days for filing their submissions to notice dated 31-8-2000. No reply to this extension request was received. The personal hearing was kept on 19-7-2005 which was adjourned to 8-8-2005 on that date also applicant did not attend the hearing. Thereafter without giving mandatory third adjournment as per provision under Section 33A of Central Excise Act, the matter was decided by the Commissioner and the present order dated 16-8-2005 impugned was issued.
2. Since the procedure of adjudication envisaged 3 adjournments and they have been denied, there is violation of procedure established by law. Appellants have produced purchase order indicating the intent purchasers were supposed to use the goods supplied by applicant to manufacturer handicraft. This could not be considered by Commissioner. This has deprived the applicant of having their say in the adjudicating proceeding. Therefore, without going into other submissions in applicant’s claim before us the present order passed in violation of Section 33A of the Central Excise Act 1944 is set aside and matter remanded back to the Commissioner with direction to grant another hearing and thereafter hear the application and decide all issues are kept open. 3. Appeal disposed off in above terms.
(Dictated in court)