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2016 (5) TMI 566 - CALCUTTA HIGH COURTWaiver of pre-deposit - Classification - Whether the product manufactured and sold by the petitioner company was liable to be regarded as a textile or merely as a plastic product - Principle of natural justice - Held that:- It appears from the order impugned that the petitioners may have been handicapped in their consultant not being able to present the arguments before the commissioner. It must be appreciated that for whatever written pages are worth, there can scarcely be a substitute for oral submission in course of a hearing. It would be in the best interest of justice to set aside the order impugned, subject to the petitioner company being required to make a pre-deposit of ₹ 5 lakh before the concerned commissioner for the concerned commissioner to revisit the matter within four weeks of the receipt of a copy of this order upon affording the petitioners a chance to be represented at a hearing. In the event the substance of the order is maintained after the matter is heard afresh, the deposit to be made pursuant to this order will stand forfeited. In the event the commissioner passes a different order and accepts the petitioner company’s claim for the product to be regarded under Chapter 56 of the Schedule, the deposit will be refunded without interest. - Petition disposed of
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