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2009 (1) TMI 223 - CESTAT, CHENNAIAdvance License – Violation of the conditions – duty free import – diversion of goods - . The submission of the appellants is that although they had not filed any reply to the show-cause notice they were represented before the Commissioner who initially had taken up the case for adjudication in June 2005, they did not receive any notice of hearing before the Commissioner who passed the impugned order on 16-11-2007 and filed a reply to the show-cause notice only on 3-12-2007, that is, after the impugned order was passed. In this circumstance they submit that the orders suffers from the contravention of principles of natural justice and that the reply is required to be taken into consideration – accepting the submission of the appellant, CESTAT remanded the matter for passing fresh order.
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