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2015 (11) TMI 1459 - AT - CustomsPenalty under section 114(iii) and section 114AA - involvement in inflating the export price and the purchase documents in respect of synthetic fabric being exported under the DEPB scheme with intention to avail the higher incentive - Held that:- Granting three consecutive days of hearing i.e. at short intervals of a week or so cannot be considered as the reasonable opportunity afforded to the appellant before deciding the case. Moreover neither the order of the ld.Commissioner nor any evidence is produced by the Revenue showing that the communication of the hearing on 14.01.2013 was duly served to the appellant. In these circumstances we arrive on the conclusion that a reasonable opportunity of hearing was not provided to the appellant before imposing penalty on him and therefore principle of natural justice has been violated by the adjudicating authority. - we aside the order of imposition of penalty on the appellant with the direction that the ld.Commissioner shall decide the case afresh after giving a reasonable opportunity of hearing to the appellant - Decided in favour of assessee.
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