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RAM GOPAL KUDAL Versus COMMISSIONER OF CUSTOMS, CHENNAI

2015 (5) TMI 952 - CESTAT CHENNAI

Waiver of pre deposit - Penalty u/s 114A - imposition of penalty jointly and severally - Held that:- Appellant has not appeared before the Adjudicating authority or before the lower appellate authority inspite of personal hearing was granted by both .....

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ppellant and others. The appellant’s prayer before the Commissioner (Appeals) is against the penalty of ₹ 52,56,555/-. Since it is clearly established the entire advance licence has been obtained fraudulently, as has been clearly brought out in .....

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Pradip Kumar Choudhary, Judicial Member For the Respondent: Ms. Indira Sisupal, AC (AR) Per R. Periasami: None appeared today on behalf of the appellant. However the learned Counsel for the appellant vide his letter dated 24.01.2015 informed that he .....

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ritten submissions. 2. The appellant in written submissions stated that both Adjudicating authority and lower appellate authority have decided the case ex parte without giving adequate opportunity of being heard, which is violation of natural justice .....

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verally is illegal and unsustainable in law. It is contended that the Order-in-Appeal passed without hearing the appellant by learned Commissioner (Appeals) is illegal, invalid and unsustainable. 2. Learned AR for Revenue Ms. Indira Sisupal reiterate .....

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s-declaring supporting manufacturers. In this regard, she relied on this Bench s Miscellaneous Order No.42226-42229/2014, dated 04.12.14 on an identical issue against the importer of M/s Narayan Impex and others. She also relied on the decision of th .....

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authority or before the lower appellate authority inspite of personal hearing was granted by both the authorities below. Upon a perusal of the Order-in-Original, it was found that the Adjudicating authority demanded Customs duty and also confiscated .....

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