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2016 (3) TMI 36 - HC - CustomsValidity of order of the Commissioner reversed by Commissioner (Appeals)- Principle of natural justice- Dropping of the show cause notice proceedings qua the noticees other than Krishna Clearing since the Departmental appeal was confined only to the Krishna Clearing- Held that: Facts are not serious in dispute with respect to the petitioners other than Krishna Clearing. The Commissioner having dropped the show cause notice proceedings qua other petitioners, the Department had not appealed against such order in their cases. The Departmental appeal was confined only to Krishna Clearing. The Commissioner (Appeals) in absence of other noticees could not have disturbed the order of Commissioner. Firstly, without any appeal being filed by the Department, it is questionable whether the Commissioner could have taken such a step. Secondly, in any case, without any notice, the other noticees had earned the verdict of dropping the proceedings. The appellate Commissioner could not have disturbed such order which would be plainly opposed to the principles of natural justice. Therefore, order against petitioners other than Krishna Clearing is quashed. Also, merely on the grounds of non-hearing of the concerned petitioners and on the appellate Commissioner having passed an order against the parties who were not respondents before him is not on merit of the issue involved. Decided in favour of petitioner
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