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2011 (3) TMI 950 - CESTAT, AHEMDABADPrincipal of natural justices - the original adjudicating authority in reference was issued on 29.06.99 but the said appeal along with the stay application was filed on 29.10.09 which was after a lapse of more than ten years - The appellant claimed that they came to know about the said adjudication order only on receipt of the letter dated 11.06.09 of the Assistant Commissioner of Customs, Porbandar for recovery of the due arising out of the OIO - Appellant thereafter contended that the said demand has already been dropped by Hon ble CESTAT, New Delhi vide order No.213/05-NBA dated 31.01.05 - Thereafter Assistant Commissioner vide letter dated 08.09.09 stated that the CESTAT, New Delhi s order mentioned by the appellant pertains to another OIO and not for the OIO No.34/AC/1999 dated 29.06.99 - the appellant submitted that they have never received OIO in question and requested for the same, a copy of which was forwarded to them vide letter dated 24.09.09 - the said letter report of the Assistant Commissioner was never supplied to the appellant - No opportunity was given to the appellant to contest the said report. Further, as pleaded by the learned advocate the said report nowhere shows the date of receipt of the impugned order - It also does not disclose as to whether the acknowledgement due, under which the impugned order was sent, stands received back by the Revenue or not - set aside the impugned order and remand the matter to Commissioner (Appeals) for fresh decision.
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