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2007 (11) TMI 132 - AT - CustomsFOB price of Rs. 44.82 per piece remained uncontroverted - different lots were purchased from different concerns was not controverted – investigation made after shipment and enquiry was behind back of Appellant – Two SCN issued for no reason explained - violation of principles of natural justice – De novo Adjudication Order imposing penalty of 8 lac not sustainable as it was not the subject matter of SCN – impugned order is beyond the direction made in remand order passed so same is set aside
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