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1999 (8) TMI 71 - SC - CustomsLiability of payment of duty - Held that:- It is true that the appellant did not in its memo of appeal implead the Respondent No. 2 as a party respondent before the CEGAT. However, the fact remains that the appellant and the Respondent No. 2 had both preferred their separate appeals before the Tribunal. Both the appeals were taken up analogously for hearing. The plea that not the appellant but the Respondent No. 2 should have been held liable for payment of duty was specifically raised and argued before the Tribunal in the presence of the latter. It cannot therefore be said that the Respondent No. 2 did not have the opportunity of meeting the plea. The order of the Tribunal is rendered defective and hence not sustainable in law inasmuch as it does not show application of mind on the part of the Tribunal to all the material available on record as also to the legal consequences flowing from the provisions of Section 147 of the Act. Thus the ends of justice demand the matter being remitted back to the Tribunal to decide the question of liability between the appellant and the Respondent No. 2 : Whether both or only one of them, and if so, which of the two, would be liable to pay the duty and penalty as quantified. Appeal allowed.
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