ORDER
G.A. Brahma Deva, Member (J)
1. This is an appeal filed by the Bangalore Dairy against the impugned order passed by the Collector of Central Excise (Appeals), Madras.
2. Shri Vijay Kumar, the learned Advocate appearing for the appellants submitted that apart from the merits of the case, the order suffers from denial of principles of natural justice inasmuch as effective hearing was not granted before passing the order. He submitted that personal hearing was fixed on 17-6-1987 and the notice of hearing was received by the party at Bangalore on 9-6-1987 and in response to the notice of hearing, appellants sent a telegram informing that it was very difficult to make arrangements for transport either by rail or plane and since the party has having a case before the High Court on 18-6-1987. It was very difficult to come back Bangalore on 17th itself. He also submitted that this was the first hearing which was granted and the Collector (Appeals) should have granted an adjournment.
3. In the facts and circumstances of the case, Shri G.D. Sharma, the learned JDR appearing for the Revenue has no objection for remand.
4. We have carefully considered the submissions made by both sides. Since it was first adjournment sought for by the party and that too they have sent a telegram well in time, the same should have been considered by the Collector (Appeals) in granting an adjournment. But the Collector (Appeals) has rejected the adjournment and proceeded to pass the ex parte order. In the facts and circumstances of the case, we are remanding the matter to the concerned Commissioner (Appeals) to decide the matter afresh and to pass an appropriate order in accordance with law after providing an opportunity to the appellants. The appellants also should co-operate with the Collector (Appeals) for speedy disposal. Accordingly, the appeal is allowed by way of remand.