9911796707
TMI Blog2012 (11) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... .KDL/COMMR/02/2012-13, dt.22.05.12. 2. On perusal of the records of the stay petition filed, we find that the appellant has been penalised under the provisions of Section 114A(i) and 114AA of the Customs Act, 1962. 3. After hearing both sides for substantial time on the stay petition, we find that the appeal itself could be disposed of at this juncture as it lies in a narrow compass, acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity to defend the matter, he would definitely do so and undertakes to appear before the lower authorities after filing the reply to the show cause notice. 5. Ld. DR would submit that the appellant did not answer to the summons served upon his residential premise and was not traceable at all. It is his submission that the show cause notice must have been served and if it is not so still th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eds to be set aside. 7. At this juncture, on a specific query from the Bench, ld. counsel submits that he undertakes to file the reply to the show cause notice within four weeks after the receipt of the show cause notice from the office of the Commissioner of Customs, Kandla and also undertakes to appear before the adjudicating authority and cooperate with the adjudication proceedings. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pinion on the merits of the case and are leaving all the issues open to the adjudicating authority to reconsider the issue afresh. 10. The impugned order to the extent it is challenged before us is set aside and the matter is remanded back to the adjudicating authority to follow the directions as hereinabove given and take up the matter for disposal after following the principles of natura ..... X X X X Extracts X X X X X X X X Extracts X X X X
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