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2019 (3) TMI 356 - HC - CustomsPrinciples of natural justice - non-consideration of arguments by the CESTAT - Held that:- There is no merits in the appellant’s grievance; the order-in-original - the common one against several assessees, was appealed through separate proceedings. The CESTAT noticed the arguments addressed in each of those appeals, however, it summarily disposed of all the appeals in merely two paragraphs, on an assumption of culpability and consequential reliability of the assessees. The matter is remitted for fresh hearing and consideration by the CESTAT which shall address the arguments of all the appellants on their merits and pass a speaking and reasoned order dealing with all contentions - appeal allowed by way of remand.
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