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M/s. Saraf Impex And M/s. Pravin Saraf Versus Commissioner of Customs, (Port) Kolkata.

2016 (1) TMI 835 - CESTAT KOLKATA

Ex-parte decision - adjudicating authority refused to Adjournment application - Held that:- It the interest of justice we are of the considered opinion that matter should be remanded to the Adjudicating authority to decide the issue again after giving an opportunity of effective personal hearing to the appellants. As appellants have now received all the relied upon documents, they should file their replies to the show cause notice within four weeks. Adjudicating proceedings should be completed p .....

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Shri H.K.Thakur The present Miscellaneous applications and appeals have been filed by the appellants against OIO No. 171/KOL/APP/2009 dt 23/7/2014, issued on 30/7/2010, by Commissioner of Customs (Port) Kolkata. 2. Sh. Shyamal Sarkar (Sr Advocate), Sh. A.D. Roy (Advocate) and Sh. Rajesh Gupta (Advocate) appeared on behalf of the appellants. Learned senior Advocate argued that the present appeals have been filed by the appellants as a result of order dt 26/11/2014 passed by Calcutta High Court in .....

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site of The Bar Council of West Bengal. That a specific letter dt 24/6/2011 was written by the appellant to the adjudicating authority, which is reflected in Para-27 of the OIO dt 23/7/14, to adjourn the hearing and to provide the relied upon documents. It was his case that without appreciating the reasons for seeking adjournment adjudicating authority decided the case ex-parte. Learned Advocate relied upon the case law of Trimurti Fragrance Pvt Ltd Vs CCE Kanpur [2005 (189) ELT 129 (All)] to ar .....

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r dt 26/11/14 was passed by Calcutta High Court. 3. Sh. A. Kumar AC (AR) appearing on behalf of the Revenue argued that in the present proceedings Sh. Ashok Kumar Agarwal was summoned to appear before DRI Kolkata Zonal Unit but he did not turn up for giving his statement. That Sh. Ashok Agarwal later appeared before DRI Ahmedabad & in his statement dt 27/1/10, 28/1/10, 16/4/10, 17/4/10 & 25/11/10 has given detailed information about the modus operandi for procuring Muriate of Potash ille .....

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o. 1059 of 2014 filed by the appellants. Miscellaneous applications have been filed by the appellants for additional grounds on merits as they did not file any reply to the show cause notice for not getting the relied upon documents and for not being extended effective personal hearing. Hon ble High Court of Calcutta vider order dt 26/11/2014 passed following order:- However, I am of the view that the petitioners should be given the fullest opportunity of presenting their case before the tribuna .....

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letter at their cost. The tribunal will dispose of the appeal by 31 st March, 2015. No coercive steps are taken against the writ petitioners till the tribunal takes any decision. 4.1 The period of disposal of the case was further extended up to 31/12/2015 by subsequent orders of Hon ble High Court. 5. It is observed from the case records that last personal hearing was fixed by the Adjudicating authority on 24/6/2014. Appellants made a written request for adjournment as that day was being observe .....

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atter has been adjourned earlier also from time to time without applying its mind to the averments made in the adjournment application filed on the date fixed ? and again whether the tribunal ought to have adjourned the matter as the counsel for the appellant was unwell and had moved an application for the same more so when the said application was not opposed by the opposite party? 3. We reframe the substantial question of law as follows: Whether the Customs, Excise & Service Tax Appellat .....

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f the appellant? 5.1 In the above case law Allahabad High Court relied upon the Apex Court s decision in the case of State Bank of India Vs Chandra Govindji [2000 (8) SCC 532]. Hon ble Apex Court in this case law held as follows in Para-7:- In ascertaining whether party had reasonable opportunity to put forward his case or not, one should not ordinarily go beyond the date on which adjournment is sought for. The earlier adjournment, if any, granted would certainly be for reasonable grounds and th .....

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