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2011 (2) TMI 1048 - AT - CustomsWaiver of pre-deposit - natural justice denied - Held that:- The denial of natural justice to the appellants cannot be underplayed. MEPL requested for retest of samples and also for opportunity to cross-examine the Chemists/Analysts who tested/analyzed the said samples were turned down on 26.8.09 itself. The impugned order does not indicate that the Commissioner's decision dated 26.8.09 was instantly communicated to MEPL's advocate. Apparently, his letter dated 26.8.09 was sent to the advocate and the latter received it on 1.9.09. It is also on record that, in a letter dated 28.8.09, MEPL's advocate requested the Commissioner for opportunity of being heard. This letter carries dated seal of the Commissioner's office indicating that it was received by the Commissioner on 26.8.09. Obviously, the adjudicating authority chose to pass the final order on 31.8.09 without heeding the above request of the counsel for MEPL. Thus, the manner in which the case was adjudicated by the Commissioner clearly shows that rules of natural justices were flouted. Yet another plea made by the learned counsel is that MEPL was not permitted to cross-examine the Chemists of SASMIRA who analyzed the samples. It is on record that they offered to furnish the names and other particulars of the Chemists, which apparently they have not been able to do. Nevertheless, it is open to them to furnish the names and other particulars of the witnesses to the Commissioner and also state valid reason why they should be cross-examined. Thus sufficient reasons for remand of the case.
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