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2021 (4) TMI 634 - AT - CustomsMaintainability of appeal - requirement with the condition of pre-deposit - Smuggling - Absolute Confiscation - prohibited sandal woods - Section 129E of the Customs Act - HELD THAT:- The pre-deposit of entire 10% of the demand under challenge has been made which includes 7.5% thereof as was required to be deposited at the time of filing appeal before Commissioner (Appeals) and 2.5% thereof as is required at the time of filing appeal before this Tribunal. Further, keeping in view that there is no denial to the submission that no defect memo was given to the appellant nor any opportunity of being heard was ever provided, the same is held to be the non-compliance of principal of natural justice specifically that “no one shall be condemned unheard”. Hon’ble Gujarat High Court in the matter of M/S. KLJ PLASTICIZERS LTD VERSUS COMMISSIONER OF CENTRAL EXCISE [2018 (9) TMI 1581 - GUJARAT HIGH COURT] has held it is the settled law that the opportunity of personal hearing irrespective of the demand thereof has to be given by the courts/quasi judicial authorities to the parties to a ‘Lis’ before them. The matter remanded to Commissioner (Appeals) with the directions to decide based upon the merits of the present case - appeal allowed by way of remand.
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