2001 (10) TMI 865

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..... kh, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - For reasons recorded below, we waive the pre-deposit of Rs. 7,68,257/- confirmed as duty and penalty of Rs. 40,000/- imposed upon the appellant and proceed to dispose of the appeal itself with the consent of both sides. 2. The case of the department is that the appellants who had imported goods duty free under the .....

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..... However, the Commissioner has recorded that no reply was filed by them. The assessee's contention that notice of personal hearing before the Commissioner was not received by them stands unrebutted. In the above circumstances, we set aside the impugned order and remand the case back to the jurisdictional Commissioner for fresh decision in accordance with law after extending reasonable opportunity o .....

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