Home Case Index All Cases Customs Customs + HC Customs - 2023 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (2) TMI 679 - DELHI HIGH COURTViolation of principles of natural justice - relied upon documents had not been provided to respondent - non-grant of opportunity to cross-examine the persons whose statements were relied upon - whether in fact the respondent had used the portal itself as has been stated by the respondent in its letter dated 09.11.2018 sent in response to the Show Cause Notice dated 30.08.2018? - HELD THAT:- After some arguments, learned counsel for the parties state that there are several aspects of the matter which have not been considered by the learned CESTAT as the same had possibly not been advanced before the learned Tribunal. The impugned order is set aside and the respondent’s appeal is restored with the learned CESTAT to decide afresh.
|