TMI Blog2015 (12) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... imported various grades of plastic granules for UV Master Batch and UV Stabilizer availed exemption from customs duty under Notification No. 32/2005-Cus. After investigation, it was found that the importers were indulging in misuse of Target Plus Scheme by obtaining licence under the said scheme, which was cancelled by the DGFT. By the impugned order, the adjudicating authority confirmed the dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : P.K. Das, Member (J)]. - All the appeals are arising out of a common order and therefore all are taken up for disposal. After hearing both sides at length, we find that the appeals may be decided at the stage of stay petition hearing and therefore after disposing the stay applications, we proceed to decide the appeals itself. 2. Shri V. Vijayakumar, Director of M/s. Victoria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T. By the impugned order, the adjudicating authority confirmed the demand of duty as per Annexure-I to the show cause notice and has also imposed penalty on various persons, who are appellants before us. 4. The learned counsel Shri B.N. Gururaj appearing on behalf of appellants at Sl. Nos. 1 to 18 submits that the impugned order was passed in gross violence of principles of natural justice. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l justice and hence the impugned order cannot be sustained on this ground alone. 6. The essence of justice is required that a person, who is passing the order must hear the party before him, enabling them to present their case and view, which was not followed in these cases. Accordingly, we set aside the impugned order and remand the matter to the adjudicating authority for deciding the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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