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M/s. Asian Marine Services, Shri Dharmendra, Shri Nazar Ali Attar, Authorised Signaotry, Shri Anil Kumar Versus C.C. Indore

2016 (6) TMI 224 - CESTAT NEW DELHI

Confiscation of goods and imposition of penalty - Violation of principles of natural justice - reasonable opportunity of being heard not afforded - variation in the declaration made by the assessee in the shipping bills and goods found loaded in the .....

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he impugned order stands passed ex partee. Though we also note that though the appellant made a prayer in writing and also at the time of hearing that the proceedings may be kept in abeyance and when such a request was made by the assessee was not ac .....

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atural justice and is required to be set aside on the said ground. Accordingly, impugned order is set aside and remanded the matter back to the adjudicating authority for fresh decision. - Appeals allowed by way of remand - Appeal No. C/348-351/2010- .....

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r Archana Wadhwa After hearing both the sides we find that the appellant who is located in SEZ, filed shipping bills for export of general hardware. On examination of the same, when the goods loaded in the trucks were intercepted at the gate of SEZ, .....

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resulting in passing of the present impugned order by the Commissioner. 3. The appellant s contention is that they had not filed any defence reply before the adjudicating authority and in fact made a request to keep the proceedings in abeyance till .....

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adjudicating authority neither kept the proceeding in abeyance nor informed the appellant about the said decision and proceeded to pass the present impugned order in the absence of any reply filed by the assessee. 5. The contention of the Ld. Advocat .....

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e Commissioner without affording a reasonable opportunity the same is to be held as having been passed in violation of principle of natural justice. 6. The Ld. DR appearing on the part of the revenue draws our attention to the fact that hearing was a .....

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submission made by both the sides we find that whatever may be the reason for appellant for not placing the defence reply on record and not contesting the issue on merits the fact remains the said reply is not on the record. As such it can be safely .....

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