TMI Blog2000 (6) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... this appeal heard, appellants are required to predeposit Rs. 50,000/- of penalty imposed by Order-in-Original and confirmed by Order-in-Appeal Nos. 4 5/2000(Cus)(M) dt. 27-3-2000 regarding import of steel which were held by department to have been misdeclared as CRGO cut sheets. 2. Ld. Advocate submits that while it is true that the show cause notice was waived at the time of import assessment s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r No. 695/2000, dated 25-5-2000 in the case of S.M.M. Steel Re-Rolling Mills (P) Ltd. v. Commissioner [2001 (130) E.L.T. 897 (Tribunal)] and the matter had been remanded to the original authority for readjudication after giving copy of the technical opinion of the TNEB officials. 3. Heard ld. DR who reiterates and submits that once the SCN was waived, yet the personal hearing was given, no princ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods without giving effective opportunity to the appellants to have submitted their representation in the matter. Therefore, we find that the orders impugned have not properly followed the principles of natural justice. In view of this, we set aside the order impugned and the attendant order-in-original and remand the matter to original authority concerned for a de novo consideration of the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of TNEB officials. Therefore, the ratio of final order noted above is squarely applicable to the facts of this case. Respectfully, following the ratio of Division Bench s decision in the cited final order, I set aside the Order-in-Appeal impugned and the attendant Order-in-Original and remand the case to the original authority for de novo adjudication after supplying the copy of TNEB officials ..... X X X X Extracts X X X X X X X X Extracts X X X X
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