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2018 (9) TMI 593 - HC - CustomsExemption from CVD - Serial No.1A(i) of Notification No.4/2006-CE, dated 01.03.2006 - petitioner could not produce the invoices as well as the bill of entries questioned by the authority - the petitioner says that the authority has passed orders without considering all the bill of entries and complete set of invoices. Now, the petitioner has traced those documents. Therefore, non consideration will lead to failure of justice and gross injustice will be done to the parties - Principles of Natural Justice. Held that:- The Hon'ble Supreme Court, in very many cases, has held that instead of rejecting the matter on the ground of technicalities, it shall be seen that substantial justice is done on merits of the matter. Here is the case, there are materials, which should have been considered by the authority, which are now available before the Court. Consideration of these materials evidences may change the cause of the order. Non consideration will cause grave hardship and irreparable hardship to the petitioner - In the interest of justice, the original authority is directed to consider the available materials and decide afresh. The matter is remitted back to the original authority for fresh consideration on the basis of the material evidences produced by the petitioner - petition allowed by way of remand.
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