9911796707
TMI Blog2008 (10) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner is a company engaged in the business of export of iron ore fines and in that process it filed shipping bill bearing No. 32, dated 27-8-2007 before the second respondent for the export of 41308 MTs of 61% Iron Ore Fines and also paid duty at the rate of Rs. 50/- per MT in terms of Notification No. 62/2007-CUS. dated 3-5-2007 which provides for concessional rate of export duty for export of Iron Ore of Fines of Fe content 62% and below. The second respondent assessed the shipping bill provisionally on payment of duty at the rate of Rs. 50/- per MT pending test report on the basis of PD bond submitted by the petitioner undertaking to pay differential duty along with interest in case the Fe content is found to be more than 62% on tes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice on 6-6-2008 in SB. No. 32/27-8-07-1614 directing the petitioner's banker to encash the bank guarantee. Aggrieved thereby, the petitioner addressed a letter to the first respondent requesting to fix-up a day for hearing of the stay application as well as the appeal. As the first respondent had not fixed any date for hearing of the stay petition, the petitioner filed W.P. No. 13973 of 2008 seeking to restrain the second respondent from encashing the bank guarantee till the first respondent disposes of the stay application and the appeal filed by the petitioner. By the order dated 1-8-2008 this Court disposed of the said writ petition directing the first respondent to dispose of the interim application and also the main appeal on merit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal and directed the petitioner to be present on the date of hearing and so the question of not affording an opportunity of being heard to the petitioner does not arise. 5. As per Section 128A(1) of the Act the Commissioner (Appeals) shall give an opportunity to the appellant to be heard if he so desires. When the statute itself provides an opportunity of being heard to the appellant the first respondent cannot deny such right and pass the impugned order. 6. Having regard to the facts and circumstances of the case, the order passed by the first respondent in Order-in-Appeal No. 56/2008(V-II)-CUS., dated 22-9-2008 is set aside and the matter is remitted to the first respondent with a direction to decide the matter afresh i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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