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2011 (4) TMI 239 - AT - CustomsPrinciples of natural justice - power of remand - Since, The show-cause notice, was issued on 7.12.2009 - The first appellate authority passed its order on 29.4.2010. In between, the original authority had passed its order on 7.1.2010 - Obviously, the Order-in-Original was passed in less than a month from the date on which the show-cause notice was received by the party - Apparently, the party was not given reasonable opportunity to reply to the show-cause notice or to be personally heard - These circumstances would call for a remand of the case to the original authority for passing fresh order in accordance with law and the principles of natural justice - Accordingly, set aside the orders of both the authorities and allow this appeal by way of remand with a direction to the original authority to undertake de novo adjudication in accordance with the principles of natural justice.
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