ORDER
K.K. BHATIA, MEMBER
1.
This matter was remanded to Commissioner (Appeals) vide CEGAT order dated 11.11.1997 in which the Commissioner (Appeal) was directed to decide the matter afresh on merits after granting an opportunity of personal hearing to the appellants
2. Consequently, the Commissioner (Appeals), Bhopal has passed an order dated 3.8.2000 in which, though, recognising that he was directed to grant an opportunity of personal hearing to the appellants, he has not done the same. In his order he has recorded that the hearing was granted to the appellants on 27.7.2000 but no one appeared on their behalf nor they did they (SIC) any adjournment/postponement etc. Accordingly, he has again proceded to decide the matter Ex-parte.
3. I have heard Shri P.N. Kaul, Adocate for the appellants and Shri Swatantra Kumar, JDR for the respondent. The learned Advocate for the appellants submits that the party never received any notice of hearing stated to have been granted to them on 27.7.2000 and, therefore, the question of their not attending the hearing did not arise. The learned Advocate for the appellants has drawn attention to the written memorandum of appeal filed by the appellants in which this averment have been made supported by an affidavit by the appellants. On careful consideration of this an affidavit by the appellants. On careful consideration of this submission, it is observed that the Commissioner in the present case was specifically directed by the Tribunal to grant a hearing to the appellants before deciding the matter. The Commissioner (Appeals) in his order has not stated as to in which manner the notice for hearing was sent/served on the party and whether it was received by them. It may be reiterated that in the present proceedings, the responsibility was cast on the Commissioner by a specific order of the Tribunal to grant a hearing to the party. It appears from his order that he has not carried out this responsibility cast on him. Under these circumstances, there is no reason to reject the averment of the appellants that they did not receive the notice of hearing. Consequently, the appellants are granted the waiver of pre-deposit of the duty amount confirmed on them, the order passed by the Commissioner (Appeals) is set aside and the matter is remanded to him for passing as do novo order or affording an opportunity of personal hearing to the appellants.
4. Announced and dictated in Court.