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2012 (12) TMI 153

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..... ty is required to re-quantify the short levy of customs duty on the basis of prices quoted by M/s Export Management Service Group ( EMSG ) to M/s Kemtech , but, at no point of time, the appellants were confronted with the said information. The appellants prays that the Adjudicating Authority may be directed to supply copies of all the documents which are likely to be relied upon for the purpos .....

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..... General appearing for the respondent. While remitting the case back to the Adjudicating Authority for re-quantification of the short levy of customs duty, by the impugned order, dated 9th September, 2011, the Customs Excise Service Tax Appellate Tribunal, New Delhi, has issued the following directions: "15. However, we are not in agreement with the amount worked out for short levy of duty .....

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..... ll the documents which are likely to be relied upon for the purpose of fresh adjudication in terms of the impugned order, to enable to the appellants to meet revenue's case. 3. Bearing in mind the principles of natural justice, we feel, the prayer made is reasonable. Accordingly, we direct that, while examining the case for the purpose of quantification of short levy, the Adjudicating Authority .....

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