ORDER
Gowri Shankar, Member (T)
1. Appeal is taken up for disposal. While imposing penalty of Rs. 50,000/- under section 112 of the Act on the appellant, the Commissioner has recorded that he was not present on 28.3.2000 when the hearing was fixed.
2. it is the contention of the counsel for the appellant that he received the notice of hearing only on 5.4.2001 in support of which he produce and envelope bearing the stamp of the post office. The envelope is claimed to have been sent by the Assistant Commissioner Rummaging and bears on it a number relating to adjudication. We are therefore satisfied that sufficient opportunity had not been given to the appellant.
3. The appeal is accordingly allowed and the impugned order set aside. The Commissioner is to adjudicate upon the notice issued to the appellant, after giving an opportunity of hearing.
(Dictated in Court)