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2016 (6) TMI 224 - CESTAT NEW DELHI

2016 (6) TMI 224 - CESTAT NEW DELHI - TMI - 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 trucks.

Held 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 recor .....

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stands passed in violation of principle of natural 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-CU(DB) - FINAL ORDER NO. 51679-51682/2016-CU(DB) - Dated:- 27-4-2016 - Ms. Archana Wadhwa, Member (Judicial) And Shri B. Ravichandran, Member (Technical) For the Applicants : Ms. Surabhi Sinha, Advocate For .....

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the goods and also for imposition of penalty 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 investigation arising out of the said investigation for the past period stands concluded. The same submission was reiterated by them at the time of personal hearing when the appellant appeared before the ad .....

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