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2023 (11) TMI 572 - AT - CustomsPrinciples of natural justice - ex-parte order - Levy of Customs Duty - raw material used and contained in the excess shrinkage and waste generated in the manufacture of excisable goods in the appellant’s EOU - HELD THAT:- The impugned order was passed ex-parte. From the observation made by the Adjudicating authority in the impugned order, it is clear that the appellant have neither availed the hearing given on various dates nor even filed the reply. It was also noted that the company was closed and all the hearing notices were returned. Now it is found that since the appellant are before us by filing the appeals and also effectively made present on the date of hearing and argued their case, through their Advocates the appellant are very much in contact. Accordingly, one opportunity can be given to the appellant to present their case before the Adjudicating authority. The matter remanded to the Adjudicating Authority for passing a fresh order after allowing the personal hearing and for filing reply/ submission to the appellant - appeal allowed by way of remand.
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