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2023 (8) TMI 1168 - SC ORDERViolation of principles of natural justice - appellant not represented inasmuch as no one was present to represent the appellant - HELD THAT:- The appellant herein was not present before the Tribunal and, therefore, the appellant herein was not heard in the matter. It appears that even on earlier occasions, namely, 04.10.2016 and 27.10.2016, there was no representation on behalf of the appellant herein. Be that as it may, if the appellant had been heard, possibly the Tribunal would have had the assistance of the representation made on behalf of the appellant herein to counter the submissions made by the respondent/Customs and possibly, the Tribunal having had the benefit of both perspectives, would have passed an appropriate order. It is found that justice would be sub-served, if the appellant is given an opportunity of appearing before the Tribunal and making its submissions so as to effectively contest the appeal filed by the respondent herein before the Tribunal - the matter is remanded to the Tribunal for re-consideration of the appeal filed by the respondent herein in accordance with law and after giving an opportunity to both sides for making their submissions thereon. Appeal allowed by way of remand.
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