2011 (5) TMI 60

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..... ; This appeal is directed against Order-in-Appeal No. CC(A)/57/I&G/2007 dated 25.04.2007 dated.   2. Heard both sides and perused the records.   3. It is seen from the records that the issue involved in this case is regarding valuation of the consignments of Drill Steel imported by the appellant from foreign supplier i.e.parent company. The lower authorities have proceeded on the grou .....

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..... d that the appellant has claimed that they have not given enough time to reply the queries made by the adjudicating authority and to complete the detailed questionnaire. We are of the considered view that the adjudicating authority should have given fair chance to the appellant to contest the matter before him.   5. In view of this, we find that there is violation of principles of natural ju .....

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