ORDER
P.K. Das, Member (J)
1. Common issue involves in these applications and therefore, the same are taken up for hearing together for the purpose of disposal.
2. In both the cases, the Commissioner of Central Excise reviewed the adjudication order and imposed penalty of equal amount of tax. The learned Advocate on behalf of the applicants submits that the impugned orders were passed without affording opportunity of personal hearing.
3. After hearing both the sides and on perusal of the records, it is revealed from the impugned order that a show cause notice alongwith personal hearing was issued to the appellant. The appellant sent a reply to show cause notice and requested to fix the personal hearing after two weeks. It is further revealed from the impugned order that the Commissioner has not given any further opportunity of personal hearing and decided the case ex-parte. As such, both the impugned orders are set-aside and matters are remanded back to the Commissioner to decide the case after giving an opportunity of personal hearing. The applications are disposed of.
(Order pronounced and dictated in the open Court)