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2012 (4) TMI 144 - CESTAT, NEW DELHIRe-export - import of capital goods by availing Notification No.158/95-Cus dated 14.11.1995 - goods so imported are to be re-exported within a period of six months – Revenue stated that the applicants have not exported the goods within six months - applicants contented that as per Notification No.158/95-Cus, the Commissioner of Customs can extend time for further period of six months - Commissioner (Appeals) who directed the jurisdictional officer to dispose of the application for extension of time under Notification No.158/95-Cus within three weeks of the receipt of the order by issuing a speaking order - applicants was informed by letterthat the request of the applicant has been rejected by Commissioner (Appeals) – applicant contented that the request was rejected without affording an opportunity of hearing to the applicants and no speaking order was passed – Held that:- Commissioner of Customs directed the jurisdictional officer to pass a speaking order, however, no speaking order is passed – rejecting the application of assessee without giving opportunity to be heard -impugned order is set aside after waiving the pre-deposit of dues and the matter is remanded to the jurisdictional Commissioner of Customs to decide the issue afresh after affording an opportunity of hearing to the applicants
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