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2019 (12) TMI 1090 - AT - Central ExciseExport of goods or not - clearance of Aviation Turbine Fuel (ATF) when loaded into flight operating on international route - whether the said clearance should be considered as exported by the appellant or otherwise? - necessary documents not supplied to appellant - principles of natural justice - HELD THAT:- A report was submitted by the Assistant Commissioner vide letter dated 20/02/2013 which was not given to the appellant and the de novo order was passed on the back of the appellant without putting them to notice of what is observation of Assistant Commissioner, why they have not accepted the documents submitted by the appellant. The Assistant Commissioner was supposed to only establish that the ATF supplied is amount to export or otherwise. So, the same can be established not only on the basis of ARE-3 but on the basis of other documents - there is a violation of principle of natural justice in passing the de novo order. Appellant may be supplied the letter/report given by the Assistant Commissioner and also an opportunity of personal hearing for making any additional submission, if required. Thereafter, a reasoned order may be passed - The appeal is allowed by way of remand to the Adjudicating Authority.
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