TMI Blog2002 (6) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... al filed by M/s. Siddhartha Asia Ltd. is posted for admission. For the reasons recorded below I admit the Appeal and take up the same for hearing with the consent of both the sides. 2. Shri Piyush Kumar, learned Advocate, submitted that the Appellants are engaged in the business of import and trading of various merchandise; that they imported 14.4 M.T. Polycarbonate sheets under Bill of Entry No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 11/19-3-2002 proposing extension of time as they had neither submitted the desired documents nor had sent any person knowing secret pass words for scanning of the CPU, testing process would take some more time since the requested test was of highly technical nature and overseas investigation report was awaited; that the notice was received by them on 26-3-2002 which gave them time of 10 days for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Adjudicating Authority has fixed the matter for personal hearing which was not attended by the Appellants and the impugned Order extending the time for issue of notice has been passed as the Appellants had not co-operated in the investigation. 4. After considering the submissions of both the sides, I observe that it has not been controverted by the Revenue that the show cause notice was issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were seized . As in the case no effective and reasonable opportunity has been given to the Appellant of being heard, the matter is remanded to the Adjudicating Authority for a fresh adjudication after considering the reply, if any, filed by the Appellants and after affording them a reasonable opportunity of being heard. 5. The Appeal is thus allowed by way of remand. - - TaxTMI - TMITax - C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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