{"id":261049,"date":"2007-03-20T00:00:00","date_gmt":"2007-03-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/kay-gee-fotomax-color-lab-pvt-vs-cce-on-20-march-2007"},"modified":"2017-11-04T12:10:20","modified_gmt":"2017-11-04T06:40:20","slug":"kay-gee-fotomax-color-lab-pvt-vs-cce-on-20-march-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/kay-gee-fotomax-color-lab-pvt-vs-cce-on-20-march-2007","title":{"rendered":"Kay Gee Fotomax Color Lab. Pvt. &#8230; vs Cce on 20 March, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Kay Gee Fotomax Color Lab. Pvt. &#8230; vs Cce on 20 March, 2007<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2007 (119) ECC 305, 2007 ECR 305 Tri Delhi, 2007 10 STJ 47 CESTAT New Delhi<\/div>\n<div class=\"doc_bench\">Bench: P Das<\/div>\n<p id=\"p_1\">ORDER<\/p>\n<p>P.K. Das, Member (J)<\/p>\n<p id=\"p_1\">1. Common issue involves in these applications and therefore, the same are taken up for hearing together for the purpose of disposal.\n<\/p>\n<p id=\"p_2\">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.\n<\/p>\n<p id=\"p_3\">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.\n<\/p>\n<p id=\"p_4\">(Order pronounced and dictated in the open Court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Kay Gee Fotomax Color Lab. Pvt. &#8230; vs Cce on 20 March, 2007 Equivalent citations: 2007 (119) ECC 305, 2007 ECR 305 Tri Delhi, 2007 10 STJ 47 CESTAT New Delhi Bench: P Das ORDER P.K. Das, Member (J) 1. Common issue involves in these applications and therefore, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-261049","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kay Gee Fotomax Color Lab. 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