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2023 (6) TMI 797 - CESTAT MUMBAIRecovery of short paid Customs Duty - though appellant 1 had filed detailed reply to the various allegations made in the show cause notice, the Principal Commissioner has mistakenly not considered the same - non-application of mind - violation of principles of natural justice - HELD THAT:- The basic reason for the order is non-disputing of the fact as stated in the show cause notice. Appellant 1 has filed a detailed reply which has not been recorded by the Principal Commissioner. There cannot be any dispute that the appellant has contested the various issues raised in the show cause notice. Further the Principal Commissioner while passing the order has not taken into account these submissions. Admittedly he has only referred to the reply filed by the partner for passing the order treating it to be the reply filed by the company - As the order has been passed without taking into consideration the written submissions made by appellant 1, we find that the order has been passed without application of mind and needs to be sent back to the adjudicating authority for passing a speaking order taking into account all the submissions made. The appeals are allowed by way of remanding back to the adjudicating authority for reconsideration.
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