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Aditya Chemicals Versus Commissioner of Customs (Exports) , Chennai

2016 (5) TMI 736 - CESTAT CHENNAI

Refund - Entire set of documents with the correlation of the goods sold as per goods arrived submitted but not considered by either of the authorities below - Held that:- once the documents stated above are on record it is the duty of the authority t .....

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matter which is incurable at the appellate stage. Learned Commissioner (Appeals) is directed to afford reasonable opportunity of hearing to the appellant and upon hearing on each document available on record, shall pass appropriate order. Also learn .....

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ted:- 18-12-2015 - Shri D.N. Panda, Member (J) Shri A.K. Jayaraj, Advocate, for the Appellant. Shri B. Balamurugan, AC (AR), for the Respondent. ORDER Learned counsel submits that the entire set of documents with the correlation of the goods sold as .....

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finding on each document which is claimed to be supporting document for the refund and pass appropriate order. 3. When that is not done that has resulted in violation of natural justice. Violation of natural justice goes to the root of the matte .....

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