TMI Blog2012 (11) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... he defences taken by the appellant before coming to any conclusion. The heavy penalty has been imposed on the appellant without adhering to the principles of natural justice. On this ground itself the issue to the extent it is challenged before us needs to be set aside - direction to Commissioner of Customs, Kandla to serve the show cause notice on the appellants & appellant's advocate. - C/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein is a proprietorship firm and was not served upon any show cause notice. He would take us to the order in original and submit that the lower authorities served the summons on the residential premises of the appellant and which were received by his wife. It is his submission that it would indicated that lower authorities were aware of the residential address and they did not serve the show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Without going into the merits of the case, we find that it is very clear that the appellant herein was not served upon any show cause notice in order to make effective contest and reply to the allegations made in the show cause notice. We find that the issue needs to be reconsidered by the adjudicating authority after considering the reply in the defences taken by the appellant before coming t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain, G-793, Borananda Industrial Area, 4th Phase, Jodhpur 342 005. We also direct the Commissioner of Customs, Kandla also to serve copies of the show cause notice on the appellant s advocate at a following address: Shri Paresh M. Dave, Advocate, 1, Vanashree Society, Near Udgam School, Opp. Sardar Patel Institute, Drive-in Road, Thaltej, Ahmedabad 380 054. 8. The lower autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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