TMI Blog2015 (9) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal at instance of appellant who was not party before Tribunal – Held that:- Tribunal rendered above findings and conclusions without giving any opportunity to Appellant to place its version – In event competent authority deciding to proceed in pursuance of show cause notice issued to appellant, it would be open to appellant to urge that order of Tribunal and any observation, finding and conclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e time, we expressed our opinion to the learned senior counsel appearing on behalf of the appellant Mr. Rustomjee and Mr. Shroff for the contesting respondents that the only apprehension of the appellant is that the Tribunal has made certain observations and drawn certain conclusions by which the Jawaharlal Nehru Port Trust (for short JNPT ) would be adversely affected. It has already been served ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pressed. 4. In the light of these statements made on instructions by Mr. Rustomjee, we clarify that in the event the competent authority in the department of customs deciding to proceed in pursuance of the show cause notice and any other communication / letter issued to JNPT, it would be open to JNPT to urge that the order of the Tribunal and any observation, finding and conclusion therein will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with law. While dealing with and deciding the show cause notice and other proceedings, the adjudicating authority shall take into consideration all the material placed by parties, including JNPT. It should decide the rival contentions in accordance with law and not only by relying on the findings in the impugned order. However, we clarify that the respondent No.1 before us can urge that the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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