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Judgment
D.A. Mehta, J.—The facts are not in dispute that issue regarding valuation of goods were pending before the Tribunal in appeal filed by the Department. The Tribunal has decided the appeal without giving opportunity of hearing to the assessee and without service of the notice on the assessee-petitioner. Nowhere in the reply to the petition, respondent has stated that service is effected. Even a letter was written by the assessee to the Registrar of the Tribunal at Mumbai. He also did not say that notice has been served, he simply said that notice was sent.
In view of the above, we set aside the impugned order and remit the matter with a direction to decide the appeal after opportunity of hearing given to the petitioner.
Counsel for the petitioner also brought to our notice that on 12-9-2005 this Court has directed him to deposit an amount of Rs. 10,000/- to show his bona fide, and that amount was deposited. Now he prays that the said amount be refunded. Considering the above, we direct the Registry to refund the amount of Rs. 10,000/- to the petitioner within a week
The petition stands disposed of accordingly.