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TMI Blog2013 (1) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... the Government of India in the Ministry of Commerce and Industry being the Appellate Authority on 8 September 2010. 2. The principal challenge is that though the notice to show cause dated 10 August 2004 was issued on the basis of the report submitted by the Office of the Commissioner of Central Excise and Customs, Nagpur, that report was not supplied in spite of a demand and hence, there has been a breach of the principles of natural justice. 3. The notice to show cause expressly refers to the report of the Commissionerate of Central Excise and Customs, Nagpur in the following terms : "This Show Cause Notice is issued on the basis of the report submitted by the Office of the Commissioner of Central Excise & Customs, N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve carefully considered the facts of the case and I have also gone through records of the unit and found the unit guilty of violating the provisions para 6.8(b) of FT/Exim Policy by effecting DTA sale without obtaining the prior permission of the Development Commissioner, SEEPZ SEZ. It is also proved beyond doubt that the unit has fraudulently filed the DBK claim and obtained the duty draw back of Rs.88.33 lakhs." The Appellate Authority has similarly disposed of the entire appeal with only the following discussion: "The Committee enquired from the firm whether they have complied with the orders of Appellate Committee dated 20.07.2010 directing the firm to submit its accounts to DC SEEPZ. The representative of DC SEEPZ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... legations against the Petitioner, we set aside the impugned order of the Appellate Authority dated 7 March 2011 (Exh.M) which in turn confirmed the order of the adjudicating authority dated 9 October 2007 (Exh.G). In consequence, we restore the proceedings back to the Development Commissioner, SEEPZ for passing a fresh order in accordance with law. We direct that the Petitioner shall appear before the adjudicating authority at 12 noon on 28 January 2013 on which date, directions will be given in regard to the date of hearing. Since the report which is sought to be relied upon in the show cause notice has already been annexed to the affidavit in reply, no further disclosure on that count is necessitated. The Petition is accordingly disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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