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2014 (2) TMI 626 - HC - CustomsViolation of principle of natural justice - Submission of assessee not considered - Held that:- A perusal of the impugned order reveals that the learned Tribunal has held that the appellant is not cooperating as he has not put in appearance nor filed an application for adjournment. It appears that written submissions, filed by the appellant containing a prayer that it did not wish to address arguments in person and the appeal may be decided on the basis of written submissions, was not placed before or brought to the notice of the Tribunal. The learned Tribunal, therefore, fell into error in recording that the appellant is not cooperating with the Tribunal. This apart, the pleas raised by the appellant on merits of the controversy have not been considered. The appellant’s plea of bona fide purchase without notice of the fraud perpetuated by his vendor has not been considered or decided - Parties are directed to appear before the Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi - Decided in favour of assessee.
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