9911796707
TMI Blog2013 (5) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the said Order, the Applicant had preferred a Writ Petition No.525 of 2011 before the Hon'ble High Court at Calcutta. The Hon'ble High Court in disposing the said Petition, had observed as follows:- Since the point of natural justice that has been raised does not appear to be altogether baseless upon a reading of the commissioner's order, it is necessary that such aspect of the petitioner's grievance on merits be taken into account by the appellate tribunal to consider whether undue hardship would be occasioned to the petitioner in the petitioner being required to make the pre-deposit of Rs.45 lakh. Though the tribunal scaled down the quantum of deposit that the petitioner was required to make, the full complement of the possible pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ata). Further, he has submitted that if any amount is directed to be deposited, it would cause undue hardship to them, as the factory has been closed for the last two years. Also they have suffered loss to the tune of Rs.19.00 lakh during the financial year, 2011-12, in support of which, he has produced the audited balance sheet of the company. 3. Ld. AR for the Revenue has submitted that there are ample evidences collected by the Department, including the statement of the proprietor, Shri Amar Nath Banerjee that the goods were cleared without payment of duty from the factory. Also, they could not produce evidence to substantiate their claim that subsequently, the duty had been paid on such clearances. However, he has fairly conceded that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... depriving them their right of rebutting such report. We find force in the said argument that non-supply of the said report resulted into violation of the principles of natural justice and also would have bearing on the findings, if rebuttal evidences are allowed to be produced by the Appellant. We have also considered the observation of the Hon'ble High Court while remanding the matter and also the judgement of this Tribunal in Steel Fittings case (supra). In these circumstances, we are of the opinion that the issue be re-examined afresh, after handing over a copy of the report to the Appellant. At this point, ld. AR for the Revenue submitted that this issue has been pending since 2008 and hence, time-frame be fixed for adjudication. Accept ..... X X X X Extracts X X X X X X X X Extracts X X X X
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