JUDGMENT
Archana Wadhwa
1. After dispensing with the conditions of predeposits of duties and penalties involved in all the present appeals we take up the appeals itself with the consent of both the sides.
2. After hearing Shri Sudhir Mehta, ld.adv. for the appellant and Shri D.K. Bhowmik, ld.JDR for the Revenue we find that the notice of hearing fixing the date of hearing as on 26.12.2000 was despatched by the office of the Commissioner of Kandla on 13.12.2000. The said notice was received by the appellant situated at Calcutta on 23.12.2000 afternoon. Accordingly the appellant made a request vide their letter dt. 27.12.2000 for fixing another date of hearing on the ground of late receipt of the notice of hearing. Thereafter no hearing date was fixed and the impugned order was passed on 29.12.2000. Inasmuch as no effective opportunity of personal hearing was afforded to the appellants we are of the view that the impugned orders suffers from violation of principles of natural justice. Accordingly the same is set aside on this ground alone and matter remanded to the Commissioner for fresh adjudication.
3. Needless to say that the appellants would be given an effective hearing before decision of the matter in de novo proceedings and the appellants would cooperate with the adjudicating authority and would not unnecessarily seek adjournments. All the appeals are thus allowed by way of remand. Stay petitions also get disposed of.
Dictated in the court.