9911796707
TMI Blog1998 (2) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... . Venkataramani, Member (T)]. - The appeal is directed against the order dated 20-2-1997 of the Commissioner of Customs (Appeals) captioned above. 2. The Appellants entered into various agreements with the West German collaborates and signed agreements for consultancy and technical know-how. After proposing to load the assessable value of the components imported by the Appellant to the ext ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 p.m. The Appellant had submitted a letter seeking adjournment on the same day on the ground that the learned Counsel who has to argue their case was busy before the Tribunal, yet the Commissioner (Appeals) passed the order ex parte. 4. We have heard Shri D. Gurnani, the ld. DR. 5. We find that there is a letter of 4-9-1996 from the Appellants addressed to the Commissioner (Appeals) s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f which there is not much of a discussion, which also we feel is necessary especially when the Assistant Commissioner's order which is in favour of the Appellant is set aside. In the circumstances, therefore we are satisfied that this is a fit case that the Appellant be given a fresh opportunity for oral representation and in this view of the matter we set aside the impugned order and remand the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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